[单选题]
A property developer sold its newly-built commodity house as a whole. The payment of land use right and development cost related to the commodity house amounted to RMB 100,000,000.This company failed to calculate and apportion bank loan interest among the property project.According to the relevant regulation stipulated by local provincial government, the maximum percentage of development expense allowed by relevant national regulations shall be used when land appreciation tax is calculated and collected.Calculate the total amount of deductable "development expense" and "other deduction items" when the land appreciation tax payable of this commodity house project is calculated and confirmed (Ignore other taxes).
A .RMB 15,000,000
B .RMB 20,000,000
C .RMB 25,000,000
D .RMB 30,000,000
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