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【单选题】
2018年12月,出租住房取得租金收入3000元(不含增值税),房屋租赁过程中缴纳的可扣除相关税费为120元,支付出租住房维修费1000元,已知个人出租住房取得的所得按10%的税率征收个人所得税,每次收入不足4000元的,减除费用800元。当月出租住房应缴纳个人所得税税额的下列计算列式中,正确的是( )。A.
(3000-120-800-800)×10%=128元
B.
(3000-120-800)×10%=208元
C.
(3000-120-1000)×10%=188元
D.
(3000-120-1000-800)×10%=108元
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