[单选题]
A company imports a batch of small machines, the customs dutiable value is RMB 1,500,000.Assume the import duty rate is 20% , the transportation fees paid to a national transportation enterprise are RMB 2,000.Calculate the import VAT payable.
A .RMB 306,000
B .RMB 255,000
C .RMB 285,000
D .RMB 300,000
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