已知某新技术应用方案的投资额为100万元，年工程成本为20万元，基准投资收益率为12%，则该方案的折算费用为( )万元。

A．32.00

B．102.40

C．266.67

D．853.33

The gentleman              in black is the new headmaster,who is             himself “VIP”.

A．dressed;calling

B．dressing;calling

C．dresses;called

D．dressing;called