Think Big $($Pty$)$ Ltd is a South African company that sells specialised furniture domestically and to the overseas market. The company is VAT$-$registered and only deals with similarly VAT$-$registered companies. The company has the following transactions for the month of December $2023.$ All transactions are assumed to be VAT$-$inclusive except where VAT is not applicable. The company is registered on the invoice basis. Use the information presented below to answer the questions that follow:

$1.$ On $10$ December $2023,$ the company sold goods on credit with a total selling price of R$287500.$ Of these goods, $40\%$ were sold to Europe, while the rest was sold within South Africa.

$2.$ On $15$ December $2023,$ the accountant of Think Big attended a business meeting in Sandton and ordered an Uber from the company$$s premises in Midrand to and from the venue. The total cost of this was R$966.$

$3.$ On $17$ December $2023,$ the CEO of Think Big travelled to Cape Town for a business conference with Flyhigh Airlines. The cost of the return ticket was R$2990.$

$4.$ On $23$ December $2023,$ the business driver of Think Big took the delivery truck for maintenance and repairs. The total cost was R$3450.$ In addition, the driver filled up the fuel tank with diesel that cost R$943$ from Engine Garage.

$5.$ The business signed a lease agreement with Staysafe Properties on $1$ January $2023$ to rent a building from them. The lease agreement stated that the business will pay a monthly rental of R$49910.$ Think Big used $80\%$ of this building for business purposes, and the remaining $20\%$ was converted to residential accommodation. The residential accommodation was leased out at a total of R$12000$ a month. The business received the rent from their tenant on $30$ December $2023$ while Think Big paid the rent due to Staysafe Properties on $31$ December $2023.$

Required:

$1\mathrm{.}1$ For each transaction, calculate the amount of input or output VAT. Where VAT is not applicable, clearly state this along with the applicable reason$/$s$.(8)$

$1\mathrm{.}2$ Calculate the amount of VAT that is payable to or receivable from SARS. $(2)$

State the particular reason why VAT is not applicable. For example, the item is a zero$-$rated supply or the item is an exempt supply.