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【单选题】
甲公司为增值税一般纳税企业 ,2018 年 12 月 20 日 , 甲公司购入一台不需要安装的机器设备 , 价款 200 , 增值税 32 , 另支付运杂费 2 , 包装费 1 , 款项均以银行存款支付。甲公司购入设备时的入账价值为 ( ) 。
A.
200
B.
202
C.
203
D.
237
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B.
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