[单选题]
Company P is a real estate company within China. The company sold a used office in August 2016. The selling contract was signed with RMB 2,000,000 (tax included). This office was self-built in January 2008 and land acquisition cost was RMB 800,000, the current assessment value is RMB 400,000.VAT on the sale of the office adopts simplified method, city maintenance and construction tax and education levy of 12% on the VAT and stamp duty of 0.05%.Calculate the deductible items amount when land appreciation tax paid by Company P on selling this used office.
A .RMB 1,105,000
B .RMB 1,210,524
C .RMB 1,150,000
D .RMB 1,181,200
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