Umber Ltd is registered for VAT, based in England and supplies taxable goods. Umber Ltd makes the following supplies in the quarter ended 31 March 2022: All the purchases would be standard rated if purchased in the UK. The sales to USA would be standard rated if sold in the UK. All figures above exclude VAT. The company also disposed of a company van for 30,000 including VAT in the quarter. Requirement Calculate the net VAT payable to or repayable by HMRC for Umber Ltd's quarter ended 31 March 2022. (9 marks)