甲公司为增值税一般纳税人，2009年1月5日以2700万元购入一项专利权，另支付相关税费120万元。为推广由该专利权生产的产品，甲公司发生广告宣传费60万元。该专利权预计使用5年，预计净残值为零，采用直线法摊销。假设不考虑其他因素，2009年12月31日改专利权的账面价值为（）万元。

A．2160

B．2256

C．2304

D．2700

Tragedies have a way of making people rethink their (1) and find a new focus. They make people think about what a society needs in order to (2) . The notion of doing something to take control of society or of our fate as humans might be dated back to ancient times of the (3) . Now, in the early 21st century, " social (4) " are trying to take back some (5) over society’s direction once again. A social inventor is not necessarily a social (6) , a social (7) or someone who works in a (8) industry or invents new (9) and consumer products. A social inventor is using the power of (10) thinking, to come up with ideas for (11) in certain communities or sections of society. They have a vision of a (12) world and create new systems or practices. Their ideas may seem (13) or impossible. They are usually quite (14) people. But some of these creative thinkers have (15) and quietly changed the way we live. Social inventions do not have to be (16) . Sometimes they are new (17) for neighborhoods or communities, or even very (18) ideas. The idea of social inventions has become so popular in recent years. It shows how much people desire to make a (19) in our society and not remain (20) .

Tragedies have a way of making people rethink their (1) and find a new focus. They make people think about what a society needs in order to (2) . The notion of doing something to take control of society or of our fate as humans might be dated back to ancient times of the (3) . Now, in the early 21st century, " social (4) " are trying to take back some (5) over society’s direction once again. A social inventor is not necessarily a social (6) , a social (7) or someone who works in a (8) industry or invents new (9) and consumer products. A social inventor is using the power of (10) thinking, to come up with ideas for (11) in certain communities or sections of society. They have a vision of a (12) world and create new systems or practices. Their ideas may seem (13) or impossible. They are usually quite (14) people. But some of these creative thinkers have (15) and quietly changed the way we live. Social inventions do not have to be (16) . Sometimes they are new (17) for neighborhoods or communities, or even very (18) ideas. The idea of social inventions has become so popular in recent years. It shows how much people desire to make a (19) in our society and not remain (20) .