30.3 Calculate the output tax which must be accounted for or the input tax which may be reclaimed by a taxable person in respect of each of the transactions below. All of the amounts shown exclude any VAT which may be applicable.

(a) the purchase of a book for £18.95

(b) the sale for £3,000 of a motor car used for both business and private purposes

(c) the sale of a used commercial building for £200,000.