South Attorneys (registered VAT vendor) sent the following account statement to the instructing attorneys, Africa Attorneys (registered VAT vendor). Account statement South Attorneys PO Box 555 Africa Attorneys Stanger PO Box 12124 31 May 2020 Tshwane R R Collection - A South v S West 24 500 Sheriff costs 317 630 Fee for receiving instruction Fee for preparation of summons Correspondence fee 210 56 Fee for drafting of admission of guilt 80 Collection commission 1 000 Your V3 share of fees 659 VAT @ 15% ? ? Electronic fund transfer to yourselves ? The Bookkeeper of South Attorneys was unsure how to calculate the VAT on the account statement. What amount should be recorded on the Account statement on the 1/3 share of the fees? A. R99 B. R86 . C. R296 D. R344 Reset Selection