单选题 An analyst does research about installment method and gathers the following information about a selling property:
·Carrying value is $200 million
·Sales price is $240 million
·Cash down payment is $80 million
The balance of the sales price will be received over a 6-year period and the company uses the installment method. The profit recognized from the down payment is closest to:
A. ¥8.8 million.
B. ¥13.3 million.
C. ¥66.7 million.

【正确答案】 B
【答案解析】[解析] 费用=(80/240)×200=66.7
盈利=80-66.7=13.3