[单选题]
Items Basic wage Over time pay Quarterly bonus Business trip allowance Three insurance one fund of social security Wages actually paid RMB 4,000 200 500 300 (400) 4,600 Calculate the individual income tax by Mr. Wang for the current monthly wages?
A .RMB 14
B .RMB 16
C .RMB 24
D .RMB 32
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