[单选题]
Jamie’s employer has provided him with living accommodation since 13 August 2012. The apartment had been purchased in June 2005 for ￡126,000, and was valued at ￡209,000 on 1 July 2012. Improvements costing ￡14,000 were made to the property during October 2009.On what figure will Jamie’s additional living accommodation benefit be calculated for the tax year 2015–16?
A .￡134,000
B .￡140,000
C .￡148,000
D .￡209,000
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