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【单选题】
某汽车制造厂以自产小汽车 10 辆抵偿所欠某广告公司的债务。该厂当月销售生产的同一型号的小汽车售价分别为 40 / 辆、 36 / 辆、 32 / 辆,则用作投资入股的小汽车应缴纳的消费税为 ( ) 。 ( 消费税税率为 5% ,以上售价均为不含税价 ) 。
A.
20
B.
30
C.
40
D.
35
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