根据《砌规》第 10.2.2 条第 3 款

$\eta_{\mathrm{c}} = 1.1$ ， $\xi_{\mathrm{c}} = 0.5$ ， $A_{\mathrm{sh}} = 0$ ， $A_{\mathrm{sc}} = 615\mathrm{mm}^2$ ，表10.1.5，取 $\gamma_{\mathrm{RE}} = 0.9$

$$ A _ {\mathrm{c}} = 2 4 0 ^ {2} = 5 7 6 0 0 \mathrm{mm} ^ {2} < 0. 1 5 \mathrm{A} $$

根据《砌规》表5.4.2，取 $\gamma_{RE}=0.9,\quad A_{sh}=0.0$

$$ 1.4\% > \rho = 1.07\% > 0.6\% $$

$$ V = \frac {1}{\gamma_ {\mathrm{RE}}} \left[ \eta_ {\mathrm{c}} f _ {\mathrm{vE}} \left(A - A _ {\mathrm{c}}\right) + \zeta_ {\mathrm{c}} f _ {\mathrm{t}} A _ {\mathrm{c}} + 0. 0 8 f _ {\mathrm{yc}} A _ {\mathrm{sc}} + \zeta_ {\mathrm{s}} f _ {\mathrm{yh}} A _ {\mathrm{sh}} \right] $$

$$ = \frac {1}{0 . 9} \times \left[ 1. 1 \times 0. 3 \times \left(5 0 4 0 \times 2 4 0 - 2 4 0 ^ {2}\right) + 0. 5 \times 1. 1 \times 2 4 0 ^ {2} + 0. 0 8 \times 2 7 0 \times 6 1 5 \right] \times 1 0 ^ {- 3} = 4 7 2. 3 6 \mathrm{kN} $$

因此选（C）。