企业委托会计师事务所等中介机构实施内部控制评价，可以充分利用中介机构的专业知识和人才优势，并由其承担内部控制评价责任。（）

A company is considering building a distribution center on developed land it acquired more than ten years ago at a cost of $400 000. The company estimates that the cost of putting in utilities, sewers, roads, and other such costs of preparing the land for the distribution center at $ 200 000. Alternatively, the undeveloped land could be sold today to another company for $600 000. If the company builds the distribution center, the cost of the land for capital budgeting purposes is closest to:（）

A. $400000.

B. $600000.

C. $800000.