某公司企业所得税税率为33%，2007年度取得境内应纳税所得额160万元，境外应纳税所得额50万元，在境外已缴纳企业所得税15万元。2007年度该公司汇总纳税时实际应缴纳企业所得税（）万元。

A．52.80

B．54.30

C．60.50

D．69.30

Arnold: I was recently denied a seat on an airline flight for which I had a confirmed reservation, because the airline had overbooked the flight. Since I was forced to fly on the next available flight, which did not depart until two hours later, I missed an important business meeting. Even though the flight on which I had a reservation was canceled at the last minute due to bad weather, the airline should still pay me compensation for denying me a seat on the flight.
Jamie: The airline is not morally obligated to pay you any compensation. Even of you had not been denied a seat on the earlier flight, you would have missed your business meeting anyway.
Which is the principle that, if established, justifies Jamie’s response to Arnold is that an airline is morally obligated to compensate a passenger who has been denied a seat on a flight for which the passenger has confirmed reservations

A．If the only reason the passenger is forced to take a later flight is that the airline overbooked the original flight.

B．Only if there is a reason the passenger is forced to take a later flight other than the original flight’s being canceled due to bad weather.

C．Only if the passenger would not have been forced to take a later flight and the airline not overbooked the original flight.

D．Even if the only reason the passenger is forced to take a later flight were that the original flight is canceled due to bad weather.

E．(E) Even if the passenger would still have been forced to take a later flight and the airline not overbooked the original flight.