[单选题]
A floor production company produce real wood floor. In March 2016, take external purchased wood floor for further production into luxury real wood floor. The company sold these product 500 boxes to a trading company. Sale turnover on value added tax receipts is RMB 400,000.In February 2014 external purchased wood floor 500 boxes, sale turnover on value added tax receipts is RMB 300,000.Current month stock taken 80%.Calculate the consumption tax payable in March 2016. (Tax rate for real wood floor is 5%).
A .RMB 5,000
B .RMB 20,000
C .RMB 4,500
D .RMB 8,000
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