[单选题]
Mr. Ding, is a China tax resident, his income statues in 2016 were as follows:(1) Monthly wages of RMB 4,000 from January to December;(2) Annual bonus of RMB 36,000 received in December.Calculate the individual income tax payable by Mr. Ding.
A .RMB 3,675
B .RMB 4,425
C .RMB 4,750
D .RMB 5,025
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