In each of the following groups of words, there are four underlined letters or letter combinations marked A, B, C and D. Compare the underlined parts and identify the one that is different from the others in pronunciation. Mark your answer by blackening the corresponding letter on the Answer Sheet.（）

A. brush  

B. she     

C. shoulder  

D. choose

对于出口企业跨区迁移的，迁出局应在综合征管软件中做出口货物退（免）税资格认定注销，迁入局在综合征管软中重新进行出口企业资格认定。