题目内容

某企业在5年前投资3万元购买一台设备，目前账面价值为8000元，如现在出售这台设备可得5000元，还可使用8年，8年末的估计价值为500元，则该设备的沉没成本为()元。

A. 6800
B. 3000
C. 4500
D. 7800

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