单选题 Since 6 April 2014, Nicolas has let out an unfurnished freehold office building. On that date, the tenant paid Nicolas a premium of ￡82,000 for the grant of a 15-year lease. How much of the premium of ￡82,000 will Nicolas include when calculating his property business profit for the tax year 2014–15?

A、￡59,040
B、￡22,960
C、￡82,000
D、￡5,467

【正确答案】 A

【答案解析】82,000 – 22,960 (82,000 x 2% x (15 – 1)) = ￡59,040