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【单选题】
某个人独资企业,2014年全年销售收入为10000000元,销售成本和期间费用7600000元,其中业务招待费100000元、广告费150000元、业务宣传费80000元、投资者工资24000元,增值税以外的相关税费1500000元,没有其他涉税调整事项。该独资企业2014年应缴纳的个人所得税为()元。
A.
313000
B.
311450
C.
315750
D.
317930
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A.
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B.
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A.
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B.
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C.
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D.
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