[单选题]
On 31 December 20X3 Tenby sold USD100,000 of trade receivables to a factoring company, for USD90,000. If the factor has not collected the debt by 28 February 20X4 they can return the debt to Tenby. In respect of the above transaction what value should be placed on the receivables as at 31 December 20X3?
A .Nil
B .USD10,000
C .USD90,000
D .USD100,000
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