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【单选题】
2006年12月31日，甲公司将一栋管理用办公楼以176万元的价格出售给乙公司，款项已收存银行。该办公楼账面原价为300万元．已折旧160万元，未减值准备；预计尚可使用寿命为5年，预计净残值为零。2007年1月1日，甲公司与乙公司签订了一份经营租赁合同，将该办公楼租回；租赁开始日为2007年1月1日，租期为3年；租金总额为48万元，每月末支付。假定不考虑税费及其他相关因素，上述业务对甲公司2007年度利润总额的影响为( )万元。A.
-44
B.
-16
C.
-4
D.
20
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