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【单选题】
某房地产开发取得一宗商业用地的最高年期土地使用权,预计用3年时间完成项目开发建设,经分析测算,项目建成后的年房地纯收益为320万元。若综合还原率为8%,折现率为12%,则该项目开发完成后的房地产现值为( )万元。
A.
4000
B.
3768
C.
2682
D.
2847
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