Government should make sure ____ all sculptures are kept well when removed.

A．that

B．if

C．whether

D．how

某公司按面值发行债券，票面利率为7%，发行费用率为4%，公司所得税率为25%，则该债券筹资的资金成本率为（）。

A．2.06%

B．4.02%

C．5.46%

D．6.19%