The goods which are carried into and out of the territory by the same vessel or aircraft are defined as

A．transit goods
B．transshipment goods
C．through goods
D．import and export goods

某杂货商店是增值税小规模纳税人，适用的增值税征收率为4%。2004年10月份，该商店取得含税销售收入6 240元，该商店本月进货共收取增值税专用发票2张，共计增值税150元，则该厂10月份应缴纳的增值额为( )元。

A．90

B．99.6

C．240

D．249.6