[单选题]
Charles commenced employment on 1 July 2015 on an annual salary of ￡35,000. He was immediately provided with a diesel company car with a list price of ￡20,000 and CO2 emissions of 160 grams per kilometre. Charles pays for all his private fuel.What is Charles’s car benefit for the tax year 2015–16?
A .￡4,050
B .￡4,500
C .￡5,400
D .￡6,000
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