实木地板含税金额为110.2万元，适用增值税税率16%，消费税税率5%，应交消费税为()。

A.110.2÷(1-5%)×5%=5.8(万元)

B.110.2×5%=5.51(万元)

C.110.2÷(1+16%)×5%=4.75(万元)

D.110.2÷(1+16%)÷(1-5%)×5%=5(万元)