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【单选题】
甲企业2017年年初拥有一栋房产,房产原值1000万元,3月31日将其对外出租,租期1年,每月不含增值税租金1万元。已知从价计征房产税税率为1.2%,从租计征房产税税率为12%,当地省政府规定计算房产的减除比例为30%。年甲企业上述房产应缴纳房产税( )万元。
A.
1.08
B.
3.18
C.
3.76
D.
8.4
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