[单选题]
A winery produces white wine, beer, yellow rice wine etc. In May 2020 business activities as following:(1) On 8 May, sold a batch of liquor, sales value excluding tax of RMB 200,000, meanwhile also charge packaging deposit RMB 23,400;(2) On 18 May sold a batch of beer, sales exclude tax of RMB 150,000, meanwhile also charge packaging deposit RMB 58,500;(3) On 28 May, confiscate the expired beer, yellow wine with packaging deposit of RMB 46,800 a year.Calculate the consumption tax payable on package deposit (liquor consumption tax rate is 20% ).
A .RMB 4,142
B .RMB 14,000
C .RMB 13,000
D .RMB 12,000
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