[单选题]
The net realisable value of inventory is defined as the actual or estimated selling price less allcosts to be incurred in marketing, selling and distribution.Which of all the following additional items should be deducted in calculating the net realisable value of inventory?Trade discounts：Settlement discounts：Costs to completion：
A .Trade discounts：No；Settlement discounts：Yes；Costs to completion：Yes
B .Trade discounts：Yes；Settlement discounts：No；Costs to completion：Yes
C .Trade discounts：Yes；Settlement discounts：Yes；Costs to completion：No
D .Trade discounts：Yes；Settlement discounts：Yes；Costs to completion：Yes
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