Eva’s income tax liability and class 4 national insurance contributions (NIC) for the tax year 2015–16 are £4,840.

Her income tax liability and class 4 NICs for the tax year 2014–15 were £6,360.

What is the lowest amount to which Eva could make a claim to reduce each of her payments on account for the tax year 2015–16 without being charged interest?

A £4,840
B £0
C £3,180
D £2,420