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【单选题】
估价对象为一政府用办公楼：土地总面积1200m2，建筑总面积4500m2，建于1984年9月底，钢筋混凝土结构，需评估该办公楼2004年9月30日的价值。搜集有关资料如下： (1)搜集三宗土地交易实例作为可比实例，有关资料如表3-1所示： 表3-1 可比实例表 从2003年11月至2004年10月地价每月上升0.4%。 (2)当地征地农民的费用等资料如下： 在估价时点征用郊区农地平均每亩需要10万元的征地补偿、安置等费用，向政府交付土地使用权出让金等150元/m2，土地开发费用、税金和利润等120元/m2，以上合计为城市边缘熟地的价格。 该城市土地分为8个级别，城市边缘土地为第8级，而估价对象处于第3级土地上。各级土地之间的价格差异如表3-2所示： 表3-2 各级土地价格差异表 (3)建筑物的重置价格为1100元/m2。 (4)建筑物耐用年限为50年，无残值。 问： 用成本法评估该办公楼土地平均价格为( )元/m2。
A.
2249.21
B.
2254.51
C.
2259.6
D.
2283.32
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A.
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