In July year 1, a company sold goods at VAT rate with a net value of $200,000, goods exempt from VAT with a value of $50,000 and goods at zero VAT rate with a net value of $25,000. The purchases in July year 1, which were all subject to VAT, were $161,000, including VAT. Assume that the rate of VAT is 15%. The difference between VAT input tax and VAT output tax is A. Dr 9,000 B. Cr 5,850 C. Cr 9,000 D. None of these