Except for one transaction, the rest are exempt from value added tax. Which one is VAT taxable? (2012 Bar Question)

The question

Except for one transaction, the rest are exempt from value added tax. Which one is VAT taxable? (2012 Bar Question)

1. A.Sales of chicken by a restaurant owner who did not register as a VAT person and whose gross annual sales is P1.2 Million;
2. B.Sales of copra by a copra dealer to a coconut oil manufacturer who did not register as a VAT person and whose gross annual sales is P5 Million;
3. C.Gross receipts of CPA during the year amounted to P1 Million; the CPA registered as a VAT person in January 2011, before practicing his profession;
4. D.Sales of a book store during the year amounted to P10 Million; it did not register as a VAT person with the BIR.

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