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某药店为一般纳税人，2005年4月向患者销售药品（非避孕药品)及医疗器械取得收入18400元，向外地某药

某药店为一般纳税人，2005年4月向患者销售药品(非避孕药品)及医疗器械取得收入18400元，向外地某药店批发药品(非避孕药品)，增值税专用发票上注明的价款为25000元，向消费者个人销售避孕药品和用具取得收入2900元，药店请专家为顾客提供医疗咨询服务，取得咨询收入3400元(单独核算)；本月购进药品允许抵扣的进项税额为4725元。该店本月应纳的增值税为()元。(计算保留两位小数)

A．2692.52元

B．2198.5

C．2619.88元

D．3113.89元

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