The following information relates to Swans Ltd, a vendor, and a resident of the Republic, for its tax period (a twomonth period) ended 31 December 2022: - Supplies of goods made by it subject to value-added tax at the standard rate amounted to R345 000 (R300 000 plus value-added tax of R45 000). - Supplies of goods or services made by it subject to value-added tax at the zero-rate amounted to R100 000 (R100 000 plus value-added tax of Rnil). These goods were exported. - Supplies of goods or services made by it not subject to value-added tax (exempt) amounted to R30 000 (R30 000 plus value-added tax of Rnil). - Input tax of R50 000 was incurred by it for capital goods purchased. - Input tax incurred for goods and services supplied to it was R25 000. - Second-hand goods (not of a capital nature) were purchased by it from a non-vendor for R23 000 and paid for in cash. - A debtor who owed it R69 000 (R60 000 plus value-added tax of R9 000) was liquidated during this period. A first and final liquidation distribution of 20 cents in the rand was awarded to it. The balance owing was written off by it as a bad debt. - The cash equivalent of the value of the fringe benefits (excluding the use of motor vehicles) granted by it to its employees (who are only working with standard-rated supplies) during this period was R17 250. (This amount has not been included in the above amounts for the supply of goods or services made by it.) - During this tax period, it issued two credit notes. The first was to a "local" customer, for R11 500 and the second was to a "foreign" customer, for R6 000. - One credit note for R9 200 (R8 000 plus R1 200 value-added tax) was received by it during this tax period. Since the goods and services supplied to Swans Ltd are used both in the course of making taxable supplies and non-taxable supplies, it has agreed with the Commissioner for apportionment (when applicable) be made on the "turnover-based" method. It has been agreed that 85% of the supplies are taxable supplies. A. R7 820 B. R9 200 C. R1 020 D. R1 200 The following information relates to Swans Ltd, a vendor, and a resident of the Republic, for its tax period (a twomonth period) ended 31 December 2022: - Supplies of goods made by it subject to value-added tax at the standard rate amounted to R345 000 (R300 000 plus value-added tax of R45 000). Supplies of goods or services made by it subject to value-added tax at the zero-rate amounted to R100 000 (R100 000 plus value-added tax of Rnil). These goods were exported. - Supplies of goods or services made by it not subject to value-added tax (exempt) amounted to R30 000 (R30 000 plus value-added tax of Rnil). Input tax of R50 000 was incurred by it for capital goods purchased. Input tax incurred for goods and services supplied to it was R25 000 . Second-hand goods (not of a capital nature) were purchased by it from a non-vendor for R23 000 and paid for in cash. A debtor who owed it R69 000 (R60 000 plus value-added tax of R9 000) was liquidated during this period. A first and final liquidation distribution of 20 cents in the rand was awarded to it. The balance owing was written off by it as a bad debt. - The cash equivalent of the value of the fringe benefits (excluding the use of motor vehicles) granted by it to its employees (who are only working with standard-rated supplies) during this period was R17 250. (This amount has not been included in the above amounts for the supply of goods or services made by it.) During this tax period, it issued two credit notes. The first was to a "local" customer, for R11 500 and the second was to a "foreign" customer, for R6 000. Credit note 182 for R9 200 (including VAT) was received by it during this tax period. Since the goods and services supplied to Swans Ltd are used both in the course of making taxable supplies and non-taxable supplies, it has agreed with the Commissioner for apportionment (when applicable) be made on the "turnover-based" method. It has been agreed that 85% of the supplies are taxable supplies. What is the total value of the VAT on the credit supplies with regard to credit note 182