施工企业为进行建筑安装工程所必需的生活用临时设施费用应计入( )。

A．直接费用

B．其他直接费用

C．间接费

D．现场经费

His writing is so neat that it’s easy for the teacher to make out ______ he is trying to express.

A．what is it that

B．that it is what

C．that is it what

D．what it is that