It isn't so much whether he works hard; the question is whether he works _____.

A．above all

B．in all

C．at all

D．after all

给定资料“11”谈到了“平民慈善”，结合所给材料，请用不超过300字的篇幅，谈谈如何开发和推广“平民慈善”。要求：准确，深刻，文字流畅。