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【单选题】
甲、乙公司均为增值税一般纳税人，增值税税率为17％。甲公司销售给乙公司一批库存 商品。应收账款为含税价款200万元，款项尚未收到。到期时乙公司无法按合同规定偿还债务，经双方协商，甲公司同意乙公司用存货抵偿该项债务，该产品公允价值为180万元（不含增值税），成本为l50万元，已提减值准备6万元。假设甲公司为该应收账款了l0万元的坏账准备，则甲公司冲减资产减值损失的金额是（ ）万元。A.
10．6
B.
20．6
C.
0
D.
10
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