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【单选题】
某企业拥有一块土地,其原始成本为250万元,帐面价值为180万元。现准备在这块土地上建造工厂厂房,但如果现在将这块土地出售,可获得收入220万元,则建造厂房机会成本是 ( )
A.
250万元
B.
70万元
C.
180万元
D.
220万元
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B.
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C.
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