下列各项，不影响工业企业营业利润的有[ ]

A．计提的工会经费
B．发生财务费用
C．收到退回的所得税
D．处置投资取得的净收益

How to read “3,896”? ____________

A．three thousand, eight hundred and ninety-six

B．three thousand, eight hundred ninety-six

C．three thousands, eight hundred and ninety-six

D．three thousand, eight hundred and ninty-six