To live with a high ideal is a successful life. It is not what one does, ________ what one tries to do, that makes a man strong.

A．nor

B．but

C．or

D．and

某公司拟发行普通股筹资1000万元，筹资费率为5%，假设股利率固定为10%，所得税率为25%，则普通股资金成本率为（）。

A．7.5%

B．7.89%

C．10%

D．10.52%