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【单选题】
某食品加工厂为增值税一 般纳税人, 2019 年 10 月从当地一家 一般 纳税人粮食 购销企业购进而粉 10 吨,取得增值税专用发票,注明价款 11 500 元 : 从农民手中收购小麦 125 千克,农产品收购发票上注明价款 1 250 元。面粉、小麦均已人库,用于生产糕点,则该加 工 厂 2019 年 10 月可抵扣的进项税额为 ( ) 元。
A.
1 150
B.
1 160
C.
1 965
D.
1 147.5
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