[单选题]
Company P is a property developer registered and established in China. In March 2014, Company P sold an office site, signed a property sale contract, and obtained an income of RMB 2,000,000. This office site was purchased in January 2008 with an invoice amount of RMB 800,000. Its present appraised value is RMB 1,200,000. Calculate the deductible amount when the land appreciation tax payable is confirmed. (The taxes payable on the sale of the property were: business tax of 5%, city maintenance and construction tax and education levy of 10% on business tax, stamp duty of 0.05%on the sales contract).
A .1,105,000
B .1,267,000
C .1,150,000
D .1,181,200
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