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【单选题】
2019 年 7 月 1 日,甲公司将一项按照成本模式进行后续计量的投资性房地产转换为固定资产。该资产在转换前的账面原价为 4 000 万元,已计提折旧 200 万元,已计提减值准备 100 万元,转换日的公允价值为 3 850万元,假定不考虑其他因素,转换日甲公司应借记“固定资产”科目的金额为( )万元。A.
3 700
B.
3 800
C.
3 850
D.
4 000
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