Tracey is a sole trader. She has the following transactions during the quarter to 31 December 2020 (all amounts shown are VAT-exclusive):

Tracey drives a car with an emission rating of 114 g/km and reclaims input tax on all of the fuel used by this car, whether for business or private motoring. She does not keep detailed mileage records. Calculate the amount of VAT due for the quarter.

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Sales to UK customers: Standard-rated Zero-rated Exports of goods: To non-EU members To EU members (all customers are VAT registered) Purchases: Standard-rated Zero-rated Expenses: Wages and salaries Car repairs Insurances Entertaining UK customers Other expenses (all standard-rated) Capital transactions: Purchase of new plant and machinery Purchase of motor van 115 34,475 12,600 8,600 17,300 25,800 6,200 22,450 120 260 420 9,700 8,000 12,000