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【单选题】
甲企业于2x17年3月15日与企业所在地地方政府签订合作协议,根据协议约定当地政府企业提供1200万元奖励基金,用于企业的人才激励和人才引进奖励。甲企业必须按年向当地政府报送详细的资金使用计划,并按规定用途使用资金。协议同时还约定,甲企业自获得奖励起10年内注册地不迁离本区,否则政府有权追回奖励资金。甲企业于2x17年1月1日收到1200万元补助资金。在2x17年12月使用了400万元发放给总裁级别高管年度奖金。企业用净额法核算,该事项对2x17年度损益的影响金额为( )。
A.
1200万元
B.
120万元
C.
-400万元
D.
800万元
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