Assume That a Wholesaler Purchased Goods from a Manufacturer Was

Assume that a wholesaler purchased goods from a manufacturer was £34.50 (gross price) , the VAT is 15%, and the VAT paid by the manufacturer was £4.50. The markup on the merchandise is £10. What is the net amount of VAT paid to Customs and Excise under the British system of computing VAT?

A) £1.5
B) £5.0
C) £46
D) none of the above.