问题详情

MrLeehaslicensedhisnewinventiontoaChinacompanyforaroyaltyofRMB200,000perannum.MrLeeisanotaChinataxresidentandhehasnottravelledtoChinain2014.
Whatistheamountofindividualincometax(IIT)payablebyMrLeein2014？
A.RMB0
B.RMB40,000
C.RMB22,400
D.RMB32,000

请帮忙给出正确答案和分析，谢谢！