Telson (Pty) Ltd (Telson) is a South African resident company based in the Mpumalanga province. The company specialises in manufacturing and selling electrical appliances within and outside of South Africa. Telson is registered for Value-Added Tax on the invoice basis and has a 30 June financial year-end. The company makes 97% taxable supplies.

The following information relates to Telsons income and expenditure for the two-months ended 30 April 2023. All amounts include VAT unless stated otherwise.

• The total sales for the two-months ended 30 April 2023 amounted to R1 346 080. Included in this amount is sales amounting to R205 000 (excluding VAT) made to non-resident customers while the customers were not physically present in South Africa.
• On 8 March 2023, Telson purchased a brand-new delivery truck for a total amount of R402 000 including finance charges amounting to R88 000. On 15 March 2023, the delivery truck got hijacked while on its way to deliver a double door fridge to a customer. Fleet Insurers Ltd advanced R384 000 to Telson as a full payment for the loss of the delivery truck. Appliance Insurers (Pty) Ltd replaced the double door fridge with a similar fridge that had a market value of R38 000. The cost of the fridge that was stolen with the delivery truck amounted to R29 000 and its open market value on 15 March 2023 was R36 000.
• On 20 March 2023, a used office desk was purchased from Mr Sorjal for R9 000. Mr Sorjal is a non-vendor residing in Johannesburg, South Africa. The open market value of the office desk was determined as R8 200 on 20 March 2023.
• The following expenses appeared on Telsons bank statement for the two months ended 30 April 2023:

Date	Description	Amount
2 March 2023	Bank charges	R1 230
27 March 2023	Interest on bank overdraft (note a)	R5 200
5 April 2023	Return flight ticket to Canada (note b)	R32 780
16 April 2023	Karaoke system (note c)	R16 800

Notes:

(a) The bank overdraft was used to finance Telsons day-to-day business expenditure.

(b) The return flight ticket was purchased for Telsons technician who had to travel to Canada to attend a business conference.

(c) The karaoke system was purchased for installation in Telsons canteen so that employees can enjoy good music when having their meals.

• A five-seater Toyota Corolla was purchased for R276 000 (excluding VAT) on 31 March 2023. On 1 April 2023, the five-seater Toyota Corolla was given to Telsons managing director for use as a company car. The managing director bears the full costs of fuel and maintenance of the car. The fuel costs for the month of April 2023 amounted to R5 060.
• On 17 April 2023, Telson sold an expresso machine for R8 500 to Latte Limited. Latte Limited purchased the expresso machine to replace the damaged coffee machine that was used by employees during their tea break. Telson holds a 15% interest in the shares and voting rights of Latte Limited. The open-market value of the expresso machine was R14 000 on 17 April 2023.

Question:

What is the VAT claimable on the purchase of the delivery truck?