Just as music as a universal language, _____.

A．so it is a mirror of the time

B．as a mirror of the time

C．it is also a mirror of the time

D．so is a mirror of the time

某企业计划年初发行债券800万元，年利率6%，筹资费率2%。现在，该企业拟增发行债券400万元，年利率5%，筹资费率1.5%，该企业所得税税率33%，则企业债券资金成本率为（）。

A．2.25%

B．3.12%

C．3.87%

D．5.77%