——Did your sister pass the exam?

——She failed and is in low spirits.

——I’m sorry for her.

——____.

A．Thank you

B．You’re welcome

C．I would think so

D．Never mind

将工程建设定额分为施工定额、预算定额、概算定额、概算指标、投资估算指标等，其分类依据是( )。

A．按定额反映的生产要素消耗内容

B．按定额的编制程序和用途

C．按投资的费用性质

D．按专业性质