某居民企业2009年实际支出的工资、薪金总额为150万元，福利费本期发生30万元，拨缴的工会经费3万元，已经取得工会拨缴收据，实际发生职工教育经费4.50万元，该企业在计算2009年应纳税所得额时，应调整的应纳税所得额为( )万元。

A．0

B．7.75

C．9.75

D．35.50

In the early 20th century, at the advent of the telephone, it was considered a superfluous instrument which would never be of practical use in the average household.

A．appearance

B．popularity

C．dominance

D．consolidation