单项选择题

甲国A居民公司在乙国取得所得100万元，甲、乙两国的所得税税率分别为20％和15％，两国均实行属人兼属地管辖权，甲国对境外所得实行抵免法。该公司应向甲国缴纳所得税（ ）万元。

A.0
B.5
C.15
D.20
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