The above figures are stated exclusive of value added tax (VAT). Alisa only supplies services, and these are all standard rated for VAT purposes. Alisa notified her liability to compulsorily register for VAT by the appropriate deadline. For each of the eight months prior to the date on which she registered for VAT, Alisa paid 240 per month (inclusive of VAT) for website design services and 180 per month (exclusive of VAT) for advertising. Both of these supplies are standard rated for VAT purposes and relate to Alisa's business activity after the date from when she registered for VAT. After registering for VAT, Alisa purchased a motor car on 1 January 2016. The motor car is used 60% for business mileage. During the quarter ended 31 March 2016, Alisa spent 456 on repairs to the motor car and 624 on fuel for both her business and private mileage. The relevant quarterly scale charge is 294. All of these figures are inclusive of VAT. All of Alisa's customers are registered for VAT, so she appreciates that she has to issue VAT invoices when services are supplied. 8. What is the maximum amount of input VAT which Alisa can reclaim in respect of her motor expenses for the quarter ended 31 March 2016? A. 108 B. 138 C. 180 D. 125