[单选题]
Troy is a sole trader who had trading income of ￡60,000 in the tax year 2015/16 and ￡80,000 in the tax year2016/17. He joined a personal pension scheme on 6 April 2015 and made gross contributions of ￡25,000 in2015/16. This was the first pension provision that Troy had made.What gross amount can Troy contribute to his personal pension scheme in March 2017 without incurring anannual allowance charge?
A .￡55,000
B .￡40,000
C .￡145,000
D .￡65,000 (2
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