Koo nimo was employed by Expert Ltd. as a financial controller on 1/ 8/ 2021 on a salary scale of GH42,000 GH1,560 - GH49,800. He is entitled to furnished accommodation and a car with fuel and driver. He is also entitled to professional allowance and risk allowance of GH150 and GH500 per month respectively. What is the basic salary of Koo Nimo for the 2021 year of assessment?

A. GH45,770

B. GH45,120

C. GH46,680

D. GH46,030

E. GH46,000