[单选题]
In June 2020, a company imported raw materials shipped to offshore for processing, they are transported into the country within the period prescribed by the Customs. Overseas processing validated by the Customs of RMB 40,000, RMB 60,000 for materials and parts costs, freight transported into the occurrence of RMB 30,000, insurance of RMB 20,000.Calculate the customs duty payable by the company. (Customs duty rate is 30% )
A .RMB 30,000
B .RMB 45,000
C .RMB 39,000
D .RMB 40,000
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