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【单选题】
 甲公司于 20 17 年 1月1日采用经营租赁方式从乙公司租入机器设备一台,租期为5年,设备价值为280万元,预计使用年限为12年。租赁合同规定:第1年和第2年免租金,第3年至第5年的租金分别为72万元、88万元、214万元;第3年至第5年的租金于每年年初支付。20 17 年甲公司此项租赁确认的租金费用为( )万元。
A.
0
B.
44.8
C.
74.8
D.
18.8
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