[单选题]
What is the amount of Ning’s husband’s nil rate band that Ning’s personal representatives could claim were she to die on 20 March 2017 and by when should the claim be made? Amount Claim
A .￡227,500 By 31 March 2019
B .￡227,500 By 30 September 2017
C .￡199,500 By 31 March 2019
D .￡199,500 By 30 September 2017
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