---Mary’s score on the test is the highest in her class.

---Really? She ______ have studied very hard.

A．may

B．ought to

C．must

D．should

太华公司采用纳税影响会计法核算所得税，当年税前会计利润100万元，所得税税率为 33%。本年按会计规定计提的折旧比按税法规定多提15万元，冲回多提的存货跌价准备5万元，成本法下收到被投资方的分红15．2万元，确认为投资收益，被投资方的所得税税率为24%。则当年的净利润为( )万元。

A．70.216

B．67

C．80.256

D．69.33