[单选题]
Petunia is a single parent with a two year old son. She receives child benefit of ￡1,076 in the tax year 2016/17. Petunia has net income of ￡57,000 in 2016/17 and she made gross personal pension contributions of ￡2,000 during 2016/17.What is Petunia’s child benefit income tax charge for the tax year 2016/17?
A .￡1,076
B .￡430
C .￡538
D .￡753
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