– Have you ever been to the city before?

– No. This is the first time I _____ here.

A．was

B．have been

C．come

D．am coming

无形资产的可收回金额根据无形资产的公允价值减去处置费用后的净额与无形资产预计未来现金流量现值两者之间较低者确定。( )