Martin Pays His Business Rates at Quarterly Intervals During the Year

Martin pays his business rates at quarterly intervals during the year. He paid £2,100 on 1 April 2021, £2,400 on 1 July 2021, £2,800 on 1 October 2021, £3,000 on 1 January 2022 and £3,300 on 1 April 2022. How much business rates expense should Martin recognize in his statement of profit or loss for the financial year ended 31 May 2022?

A) £10,300
B) £11,100
C) £11,500
D) £13,600