Personal use

Please correct which presentation of two is correct. Owner bought inventory of 2000. He used 1800 in business use and 200 in private use. (All are exclusive of VAT) Presentation (1) Input VAT can only be claimed by trader on business use. Input VAT = (2000-200)x20%= 360 Presentation (2) Input VAT can be claimed on entire inventory but we will have to return for private use. Output VAT = 200x20%= 40 Input VAT = 2000x20% = 400 Net VAT receivable = 360 The reason of asking is that in section A or B sometime it only asks for input VAT or output VAT which is different in both presentations. Thank you.