【正确答案】 A

【答案解析】[解析] 商厦将库存的茶叶作为福利发放给职工，进项税转出；进项税=720×85%×17%+28×13%+3.4×7%-70.2÷1.17×17% -1.42÷1.17×17%
=104.04+3.64+0.238-10.2-0.21
=97.51(万元)
应纳增值税=142.61-97.51=45.1(万元)