[单选题]
A winery produces white wine, beer, yellow rice wine etc. In May 2014 business activities asfollow:(1) On 8 May, sold a batch of liquor, sales value exclude tax of RMB 200,000, meanwhilealso charge packaging deposit RMB 23,400;(2) On 18 May sold a batch of beer, sales exclude tax of RMB 150,000, meanwhile alsocharge packaging deposit RMB 58,500;(3) On 28 May, confiscate the expired beer, yellow wine with packaging deposit of RMB46,800 a year.Compute consumption tax payable on package deposit (liquor consumption tax rate is 20%).
A .4,000
B .14,000
C .12,000
D .12,000
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