Paloma has been trading for a number of years. Her tax adjusted trading profit for the year ended 31 May 2015 was £48,000 and for the year ended 31 May 2016 was £43,200.

What is the amount of class 4 national insurance contributions (NIC) payable by Paloma for the tax year 2015–16?

A £3,121
B £3,595
C £3,105
D £3,201