[单选题]
The net realisable value of inventory is defined as the actual or estimated selling price less all costs 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?
A .Trade discount No Settlement discount Yes Cost to completion Yes
B .Trade discount Yes Settlement discount No Cost to completion Yes
C .Trade discount Yes Settlement discount Yes Cost to completion No
D .Trade discount Yes Settlement discount Yes Cost to completion Yes
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