我国现行综合所得的基本减除费用为60000元/年。（)

A.个税起征点5000元

B.专项附加扣除

C.个税起征点3500元

D.独生子女费

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.A.30000

B.B.21000

C.C.42000

D.D.60000