Refer to figure.
Regulation (EU) No 965/2012
AMC1 CAT.OP.MPA.150(b) Fuel policy
PLANNING CRITERIA — AEROPLANES
(b) Reduced contingency fuel (RCF) procedure
If the operator’s fuel policy includes pre-flight planning to a destination 1 aerodrome (commercial destination) with an RCF procedure using a decision point along the route and a destination 2 aerodrome (optional refuel destination), the amount of usable fuel, on board for departure, should be the greater of (b)(1) or (b)(2):

(1) The sum of:

(i) taxi fuel; N/A

(ii) trip fuel to the destination 1 aerodrome, via the decision point;

Time = 460 NM / 180 kt = 2.56 h
Fuel = 2.56 h x 42 l/h = 107.5 l

(iii) contingency fuel equal to not less than 5 % of the estimated fuel consumption from the decision point to the destination 1 aerodrome;

Time from DP to DEST = (460 - 280) / 180 kt = 1h
1 h x 42 l/h = 42 l
42 l x 5% = 2.1 l

(iv) alternate fuel or no alternate fuel if the decision point is at less than 6 hours from the destination 1 aerodrome and the requirements of CAT.OP.MPA.180(b)(2), are fulfilled; N/A

(v) final reserve fuel; N/A

(vi) additional fuel; and N/A

(vii) extra fuel if required by the commander. N/A

(2) The sum of:

(i) taxi fuel; N/A

(ii) trip fuel to the destination 2 aerodrome, via the decision point;

Time = 330 NM / 180 kt = 1.83 h
Fuel = 1.83 h x 42 l/h = 76.9 l

(iii) contingency fuel equal to not less than the amount that is calculated in accordance with point (c)* of this AMC, from the departure aerodrome to the destination 2 aerodrome;

76.9 l x 5% = 3.8 l

or an amount to fly for 5 minutes at holding speed at 1 500 ft (450 m), above the destination aerodrome in standard conditions:

(5 x 42) ÷ 60 = 3.5 l

(iv) alternate fuel, if a destination 2 alternate aerodrome is required; N/A

(v) final reserve fuel; N/A

(vi) additional fuel; and N/A

(vii) extra fuel if required by the commander. N/A

=> We will, therefore, choose the contingency from the highest value which corresponds to (b)(1) => 2.1 l.