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【单选题】
甲汽车制造厂为增值税一般纳税人，企业销售100万元不含增值税的小汽车。根据合同约定l 0万元的运费由买方乙企业负担。甲企业将小汽车交给丙运输公司公司的要求甲企业先替乙企业垫付了1 0万元的运费。丙公司在开具运费发票时将发票开具给乙企业，同时甲企业将该发票转交给了乙企业。乙企业在付款时企业支付车款1 00万元、增值税l 7万元、运费l 0万元，则甲公司的增值税销项税额为( )万元。
A.
1 7
B.
1 7．7
C.
1 8．4
D.
1 3
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