---Are your friends doing their homework ?  

---          They are watching a soccer game .  

A.Yes,they are.

B.No,they aren’t.

C.Yes,they aren’t.

D.No,they are.

某企业向银行借贷一笔资金，按月计息，月利率为1.2%，则年名义利率和年实际利率分别为（）。

A．13.53%和14.40%

B．13.53%和15.39%

C．14.40%和15.39%

D．14.40%和15.62%