(B) givE ClEAr ExplAnAtions oF thE trEAtmEnt ACCorDED to thE Following itEms in CAlCulAting thE sAlEs tAx pAyABlE By/rEFunDABlE to mr miskEEn in pArt (A):(i) thE purChAsEs oF pACking mAtEriAl From unrEgistErED pErsons. (1 mArk)(ii) thE supply oF gooDs to unrEgistErED pErsons. (1 mArk)(iii) thE supply oF gooDs to rEgistErED pErsons At A trADE DisCount oF 35%. (3 mArks)