[单选题]
In 2015, an enterprises obtained revenue from sales of goods amount to RMB 15,000,000, income from rental housing amount to RMB 5,000,000, the transfer of housing RMB 3,000,000. In that year, the actual entertainment expense is RMB 200,000. Calculate the allowable amount of entertainment expenses that enterprise can be deducted before the income tax in the year.
A .RMB 100,000
B .RMB 120,000
C .RMB 150,000
D .RMB 200,000
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