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【单选题】
企业自行研制一项专利并获成功。研究费用200000元;开发过程中发生原材料费用100000元、人员工资150000元、管理费用50000元，全部符合资本化条件。申请专利时，发生律师费、注册费等共计20000元。按照我国现行企业会计准则的相关规定，该项专利的人账价值( )。
A.
520000元
B.
500000元
C.
320000元
D.
300000元
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