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【单选题】
某工业企业为增值税一般纳税人, 2014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21 200元,增值税为3 604元。该公司适用的增值税率为17%,材料入库前的挑选整理200元,材料已验收入库。则该公司取得的该材料的入账价值( )元。
A.
20 200
B.
21 400
C.
23 804
D.
25 004
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