[单选题]
On 29 October 2014, Jennifer made a cash gift to a trust of ￡650,000 (after deducting allavailable exemptions).Her only previous chargeable transfer was made in January 2009 and had a gross value (afterexemptions) of ￡125,000.What amount of inheritance tax is payable in respect of Jennifer’s gift to the trust on 29October 2014?
A .A ￡81,250
B .B ￡90,000
C .C ￡112,500
D .D ￡162,500
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