[单选题]
J plc is required to pay corporation tax by instalments. It had prepared accounts to 31 March each year but decided to prepare accounts for the 10 month period to 31 January 2017. J plc’s corporation tax liability for the period to 31 January 2017 was ￡500,000.What is the amount of the final instalment of corporation tax for the period ended 31 January 2017 and when is it due?
A .￡125,000 due on 1 November 2017
B .￡166,667 due on 14 January 2017
C .￡50,000 due on 14 May 2017
D .￡150,000 due on 14 May 2017
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