(a) During the quarter to 31 August 2017 , Justin makes taxable supplies of £30,000 and exempt supplies of £20,000. Input tax incurred is £1,500. Does he pass either of the two simplified de minimis tests for the quarter?

(b) During the year to 31 March 2018 , Margaret makes taxable supplies of £140,000 and exempt supplies of £60,000. Input tax incurred is £27,600, of which £22,800 is directly attributable to taxable supplies. Does she pass either of the two simplified de minimis tests for the year?