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【单选题】
【例题·单选题】某工业企业为增值税小规模纳税人,2019年10月9日购入材料一批,取得的增值税专用发票上注明的价款为10000元,增值税税额为1300元。材料入库前的挑选整理100元,材料已验收入库。则该企业取得材料的入账价值应为( )元。
A.
11300
B.
11400
C.
10000
D.
10100
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