[单选题]
In March 2016, a winery developed a new white spirits made from cereals, first batch produced 1,000 KG, cost RMB 170,000, was given others as gift, there is no selling price. The production cost rate is 10% , tax rate is 20% , and specific fixed amount is 0.5/kg.Calculate the consumption tax payable for the first batch white spirits in March 2016.
A .RMB 47,750
B .RMB 48,000
C .RMB 79,100
D .RMB 82,000
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