If we had taken such effective measures much earlier, the river _____ so seriously now. [ ]

A. is not polluted

B. would not be polluted

C. had not been polluted

D. would not have been polluted

企业处置固定资产的净收入，记入（）。

A.主营业务收入

B.其他业务收入

C.投资收益

D.营业外收入