[单选题]
Trevor is employed by C plc at a salary of ￡25,000 a year. He is provided with a car available for private use for the tax year 2016/17. The car has CO2 emissions of 118 g/km and a list price of ￡20,000 although C plc actually paid ￡18,000 for the car as the result of a dealer discount. The car has a diesel engine. No private fuel is provided.What is Trevor’s taxable car benefit for the tax year 2016/17?
A .￡3,600
B .￡4,140
C .￡4,000
D .￡4,600
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