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【单选题】
甲公司以一台A设备换入乙公司的一台B设备。A设备的账面原价为25万元,已提折旧3万元,已提减值准备3万元,A设备的公允价值无法合理确定,换入的B设备的公允价值为24万元。乙公司另向甲公司收取补价2万元。两公司资产交换具有商业实质,甲公司为换入B设备另支付运杂费3万元。甲公司换入B设备的入账价值为:
A.
22
B.
24
C.
27
D.
30
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