A GST registered manufacturing company provides the information and particulars of GST paid for the month of December, 2019 on (a) goods and services where tax has been paid by supplier under section 10 of the CGST Act,

A GST registered manufacturing company provides the information and particulars of GST paid for the month of December, 2019 on (a) goods and services where tax has been paid by supplier under section 10 of the CGST Act, 2017 of ₹20,000 (b) capital goods used for construction of building of ₹10,000 (c) laptops to be used within factory office of ₹35,000. You are required to work out the amount of available input tax credit (ITC).