[单选题]
A craft enterprise is a VAT general taxpayer, had the business as follows in May 2020:(1) Sold 300 sets of craft to A Ltd on 8 May, the tax-exclusive price was RMB 500 per unit;(2) Gave the 20% sales discount to A Ltd because of the default on the part of crafts on 15 May, the red ink invoice was issued;(3) Gave cash discount for the early payment from A Ltd. The discount was 2% of actual payment of RMB 117,600, which was tax-exclusive price.What is the output VAT according to the above information?
A .RMB 19,200
B .RMB 19,992
C .RMB 25,500
D .RMB 24,000
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