A 公司为增值税一般纳税人，适用的增值税税率为 13%。A 公司向 B 公司销售其生产的溜冰鞋，溜冰鞋的销售价格为每双 400 元(不含增值税)，A 公司承诺，如果 B 公司购买 1000 双溜冰鞋，A 公司会给予 B 公司 10%的折扣，当年 B 公司同意购买 1000 双溜冰鞋，该项业务属于在某时点履行的履约义务。A 公司应确认的收入金额为( )元。 A.400000 B.360000 C.452000 D.417600

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