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【单选题】
20X8年初甲公司购入乙公司30%的股权，长期股权投资账面价值为80万元，20X8年末长期股权投资的可收回金额为70万元，计提了长期股权投资减值准备10万元，20X9年末该项长期股权投资的可收回金额为90万元，则20X9年末甲公司、长期股权投资减值准备余额为(    )。
A.
贷方10万元  
B.
贷方20万元    
C.
借方10万元
D.
0
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