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【单选题】
湖北某中外合资机械制造企业，为增值税－般纳税人，2011年1月注册成立，2011年企业有关经营资料如下： (1)取得产品销售收入2300万元，股票发行溢价收入150万元，国库券利息收入50万元。 (2)产品销售成本1100万元，销售费用450万元(含业务宣传费200万元)；财务费用220万元，其中向银行借款500万元用于建造厂房，期限1年，当年向银行支付的3个季度的借款利息22．5万元全部财务费用，该厂房于1o月31日完工结算并投入使用；管理费用300万元，其中含关联企业管理费用60万元。 (3)“营业外支出”账户记载金额45万元，其中合同违约金5万元，通过红十字会向灾区捐赠产品－批，账面成本40万元(当期同类货物不含税售价56万元)。 根据以上资料，回答下列下列各问题： 企业2011年的应税收入为（ ）万元。A.
2300
B.
2506
C.
2340
D.
2356
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