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【单选题】
甲公司为乙公司的母公司。2009年12月3日，甲公司公司销售一批商品，增值税专用发票上注明的销售价款为1000万元，增值税额为170万元，款项已收到；该批商品成本为700万元。假定不考虑其他因素，甲公司在编制2009年度合并现金流量表时，“销售商品、提供劳务收到的现金”项目应抵销的金额为（ ）万元。
A.
300
B.
700
C.
1000
D.
1170
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