－Where did you put the car keys?

－Oh, I ______ I put them on the chair because the phone rang as I _______ in.

A．remembered; come

B．remembered; was coming

C．remember; come

D．remember; was coming

某台设备账面原值为200000元，预计净残值率为5%，预计使用年限为5年，采用双倍余额递减法计提年折旧。该设备在使用3年6个月后提前报废，报废时发生清理费用2000元，取得残值收入5000元。则该设备报废对企业当期税前利润的影响额为减少( )元。

A．40200

B．31900

C．31560

D．38700