某企业从银行借款1000万元，年利息120万元，手续费等筹资费用30万元，企业所得税率25%，该项借款的资金成本率为（）。

A.9.00%

B.9.28%

C.11.25%

D.12.00%

Out teacher      his hand on my shoulder and said, “Don’t leave your books    about.”

A．laid, laying

B．lay, lain

C．laid, lying

D．lay ,laying