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【单选题】
某企业为增值税一般纳税人。2019年9月该企业为自行建造厂房购入工程物资一批,取得增值税专用发票上注明的价款为800 000元,增值税税额为104 000元,物资全部用于建造厂房工程项目。不考虑其他因素,该企业2019年9月领用工程物资应计入在建工程的成本为( )元。
A.
854 400
B.
800 000
C.
904 000
D.
881 600
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