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【单选题】
甲公司2015年1月1日购入一台不需安装的生产用机器设备,取得增值税专用发票注明的金额为234万元,增值税税额为39.78万元,支付运费取得增值税专用发票注明的运费22万元,增值税税额为2.42万元,支付包装费等2万元。甲公司对此设备采用年限平均法折旧,预计净残值率为5%,预计使用5年。则甲公司2015年该机器设备应当折旧的金额为(大家论坛)万元。A.
44.94
B.
49.02
C.
48.08
D.
43.23
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A.
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B.
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C.
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D.
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