The following information relates to Fruit and Veggie Spaza Shop, who is registered as a VAT vendor (The VAT rate applicable is 15%). The periodic inventory system and control accounts are in use: (The VAT period of the business ends on equal months.)

FRUIT AND VEGGIES SPAZA SHOP

EXTRACT OF BALANCES AS AT 31 AUGUST 20.20

	R
VAT input	13 500
VAT output	67 500

Additional information that still needs to be taken into account:

(a) Received an account from Strawberry Stationers for the printing of documents, R4 600.

(b) Purchased a desk on credit from Cabbage Furniture, R138 000.

Which one of the following options represents the VAT that must be paid to or claimed from the South African Revenue Service:

Select one:

A.

R54 000 claimed from SARS.

B.

R36 000 paid to SARS.

C.

R53 400 paid to SARS.

D.

R54 000 paid to SARS.

E.

R35 400 paid to SARS.