The VAT payable for the month of January 2019:

11. Mr. Manny Mayweather, a taxpayer registered under the VAT system provided the following - DECEMBER 2018 Sales, exclusive of VAT P200,000 Inventory purchased from a VAT registered person, exclusive of VAT 250,000 Inventory purchased form a non-VAT used VAT invoice, VAT exclusive 80,000 JANUARY 2019 Sales, exclusive of VAT P340,000 Sales, inclusive of VAT 224,000 Inventory purchases, net of VAT 180,000 The VAT payable for the month of January 2019: P27,600 c. P20,400 b. P23,000 d. P43,200 a