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【单选题】
某企业于2017年1月1日支付10000万元货币资金取得对乙企业30%的股权，能够对乙企业施加重大影响，取得投资企业的可辨认净资产公允价值为40000万元，其中一项管理用固定资产公允价值为600万元，账面价值为300万元，该固定资产的预计尚可使用年限为10年，预计净残值为0，按照年限平均法计提折旧，其他资产公允价值和账面价值均相同。乙企业2017年度利润表中净利润为1000万元。2017年12月31日，长期股权投资的可收回金额为9000万元。不考虑所得税等其他因素的影响。2017年12月31日该项长期股权投资应计提的减值准备金额为( )万元。A.
0
B.
3000
C.
3291
D.
3300
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