Walter runs a business which is VAT registered. During the quarter ended 31 March 2022, the business made the following supplies (exclusive of VAT): E 92,500 Standard rated supplies Exempt supplies Total supplies 12,300 104,800 Input VAT suffered in the quarter of E25,400 included 16,900 VAT on purchases directly attributable to taxable supplies and 1,500 VAT on purchases attributable to exempt supplies => The input VAT deductible in the VAT 100 return for the quarter to 31 March 2022 is: Select one: d24,465 Ob 25,400 OcE16,900 Od 23,130