王某2009年3月取得稿酬20000元，讲课费4000元，已知稿酬所得适用个人所得税税率为20%，并按应纳税额减征30%，劳务报酬所得适用个人所得税税率为20%。根据个人所得税法律制度的规定，王某应纳个人所得税额为()元。

A.2880

B.2688

C.3840

D.4800

A.50000×(1-20%)×70%×20%=5600

B.50000×(1-20%)×70%×30%-2000=6400

C.50000×(1-20%)×20%=8000

D.(50000-800)×70%×20%=6888

A.0.3

B.0.2

C.1200

D.800

A.11200

B.15600

C.20000

D.16000

A.10000

B.11200

C.16000

D.20000

A.0

B.6%

C.14%

D.10%

A.(190000 - 60000 40000) x 10% -2520+ 8000x (1-20%) x3% + 5000x 70% x3%=6777 (元)

B.(190000- 60000 - 40000) x 10% -2520+ 8000x (1- 20%) x3% + 5000x (1-20%) x70%x3% =6756 (元)

C.[ 190000 + 8000x (1- 20%) + 5000x(1-20%)X70%-60000-40000]x10%-2520= 7400 (元)

D.(190000 + 8000 + 5000 x 70% - 60000-4000 x10%-2520=7630 (元)

A.3200

B.960

C.2240

D.4000

A.180

B.280

C.560

D.800

A.3640

B.4760

C.4480

D.3808