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【单选题】
2019年3月某将自己的一套三居室出租,年租金55 200元,当月发生修缮费用1 200元,已知个人出租住房适用的个人所得税税率为10%,每次收入额不足4 000元的费用扣除标准为800元,4 000元以上的,费用扣除标准为20%,(不考虑房屋出租过程中的其他相关税金)则某本月应缴纳的个人所得税的下列计算中,正确的是( )。A.
(55 200÷12-1 200-800)×10%=260(元)
B.
(55 200÷12-1 200)×(1-20%)×10%=272(元)
C.
(55 200÷12-800-800)×10%=300(元)
D.
(55 200÷12-800)×(1-20%)×10%=304(元)
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