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【单选题】
甲公司为增值税一般纳税人,2018年度发生如下经济业务:(1)取得产品销售收入1 350万元;安装费收入100万元;出租设备收入50万元;产品设计收入200万元。(2)2018年6月2日购入一台电脑,增值税专用发票上注明价款1.26万元。当月开始投入使用,并一次性计入管理费用。(3)发生符合条件的广告费和业务宣传费350万元。(4)缴纳增值税税额130万元;城市维护建设税和教育费附加13万元;房产税18万元。(5)预缴当年度企业所得税税款50万元。已知:电子设备的折旧年限为3年。发生的符合条件的广告费和业务宣传费支出,不超过当年销售(营业)收入15%的部分,准予扣除。要求:根据上述资料,不考虑其他因素,分析回答下列小题。(2)购入的电脑需要在当年度利润总额中进行调整,需要调增的金额是( )。
A.
1.26-1.26÷36×6=1.05万元
B.
1.26-1.26÷36×12=0.84万元
C.
1.26-1.26÷36×5=1.085万元
D.
1.26-1.26÷36×7=1.015万元
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