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【单选题】
甲公司2015年12月1日库存商品借方余额为1200万元,对应的存货跌价准备贷方余额为30万元,当期销售库存商品结转的成本为400万元,当期完工入库的商品成本为500万元,12月31日库存商品的可变净值为1290万元,则12月31日需要的存货跌价准备为()万元
A.
20
B.
0
C.
-20
D.
-10
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