Sale and Boothman Limited Prepares VAT Returns Quarterly

Sale and Boothman Limited prepares VAT returns quarterly.In the quarter ended 30 June 20X5, the company's total sales before VAT were £150 000.All sales are subject to VAT at the standard rate (assume standard rate = 20%) .In the same period purchases of £85 000 were recorded, excluding VAT.Some of the purchases are VAT exempt, and the total recorded for VAT on purchases was £8450. What is the total amount due to be paid to HMRC in respect of the quarterly VAT liability?

A) £30 000
B) £13 000
C) £21 450
D) £8450