Bison$$s Freight $($Pty$)$ Ltd$,$ a transport contractor, derives its income from the transport of goods $($by truck$)$ and the transport of fare paying passengers $($by bus$).$ Since it makes both taxable and exempt supplies for VAT purposes, the commissioner has agreed to an output basis of apportionment to arrive at an acceptable input tax ratio of $70\%.$ An analysis of its income and expenditure for its two$-$month tax period ending $31$ December $2023$ is set out below. Unless otherwise stated, all amounts are inclusive of VAT when applicable. Notes R Income Fares from transporting standard goods $920000$ Fares from transporting passengers $460000$ Fares from transporting agricultural goods $345000$ Interest received $115000$ Indemnity award $120700$ Expenditure Bad debts $223000$ Bank charges $1150$ Life policy $3920$ Computer $1$ and $435650$ Depreciation $11500$ Insurance premiums $524150$ Maintenance $623000$ Office equipment rentals $738410$ Salaries $437000$ Employees subsistence $87130$ Printing and stationery $2875$ Fuel$/$petrol $143750$Notes: $1.$ The indemnity award of R$20700$ was awarded for a notebook computer $($a portable computer$)$ that was owned by Bison$$s Freight $($Pty$)$ Ltd and stolen from its premises in September $2023.$ On receipt of the indemnity award in December $2023,$ a new notebook computer was purchased by Travel Line $($see note $4).2.$ The bad debts written off for R$23000$ relate to debtors from transporting goods of R$19550$ and a loan to an employee written off for R$3450.3.$ The life policy expenditure is solely for the managing director of the company. $4.$ Depreciation is charged on the following two assets owned by Bison$$s Freight $($Pty$)$ Ltd: $$ A motor car that is used by its managing director. It was purchased in January $2023$ for R$262200($R$230000$ plus VAT of R$32200).$ The managing director has had the sole use of this motor car for the entire tax period. $$ A new notebook computer was purchased in December $2023$ for R$35650($R$31000$ plus VAT of R$4650)$ to replace the notebook computer that was stolen $($see note $1).$ The notebook computer is used by employees in the accounting department to process the financial information of Bison$$s Freight $($Pty$)$ Ltd$.$ No depreciation has been provided in this two$-$month tax period for the trucks and buses owned by Bison$$s Freight $($Pty$)$ Ltd since they have been depreciated in full $($that is they have a $$nil$$ book value$).5.$ Insurance premiums were incurred for the motor car used by the managing director, the notebook computer, the trucks and the buses operated by Bison$$s Freight $($Pty$)$ Ltd$.$ The insurance premium used by the managing director was R$2015\mathrm{.}50.6.$ Maintenance costs were incurred for the trucks and buses operated by Bison$$s Freight. $7.$ Office equipment rentals were incurred for the following assets: R Shop premises $28750$ Fax machine $4140$ Photocopier $2990$ Cappuccino machine $1725$ Soccer machine $920$ Total $384108.$ Employees$$ subsistence include tea, coffee, sugar, milk and biscuits purchased and provided to employees during working hours.REQUIRED: Calculate the net amount of VAT due to$,$ or from the Commissioner for the two$-$month tax period ended $31$ December $2023$ for Bison$$s Freight $($Pty$)$ Ltd$.$ Where an amount has a nil VAT effect, provide a reason for it$.$ Use a VAT rate of $15\%.$