[单选题]
Jenny uses the VAT flat rate scheme. Since Jenny has limited purchases of goods, the relevant flat rate percentage she must use is 16.5%.In the quarter to 31 December2019, Jenny had standard rated sales of ￡28,550 and zero rated sales of ￡3,200. She made standard rated purchases of ￡1,400. All amounts are exclusive of VAT.How much VAT is payable by Jenny to HMRC for the quarter to 31 December 2019?
A .￡5,901
B .￡5,239
C .￡6,181
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