Ms Fungs income for the year of assessment 2022/23 is $400,000. She is also a member of the HKICPA and paid $2,300 membership fee, and she also paid $90,000for her MBA course. During the year of assessment 2022/23 she has donated$200,000 to the Community Chest. The net assessable income before personal allowance in respect of Ms Fung for the year of assessment 2022/23 is:

A $117,700

B $168,505

C $200,505

D $206,505