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【单选题】
香河公司将其持有的一项投资性房地产与大兴公司的一项无形资产进行非货币性资产交换,该项交易不涉及补价。假设该项交换具有商业实质。交换日,香河公司该项投资性房地产的账面价值为 250 ,公允价值为 300 。大兴公司该项无形资产的账面价值为 260 ,公允价值为 300 。香河公司在此项交易中为换入资产支付相关税费 40 ,不考虑增值税和其他因素。香河公司换入该项无形资产的入账价值为( )。
A.
250
B.
340
C.
300
D.
290
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