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【单选题】
2014年1月1日,甲公司发行分期付息、到期一次还本的5年期公司债券,实际收到的款项为18800万元,该债券面值总额为18000万元,票面年利率为5%,利息于每年年末支付,实际年利率为4%。甲公司2014年该项应付债券应确认的利息费用为( )万元。
A.
900
B.
752
C.
940
D.
720
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