Many Americans live on credit, and their quality of life is measured _________ how much they can borrow, not how much they can earn.

A．on top of

B．in case of

C．in terms of

D．regardless of

某企业从银行取得10年期长期借款2000万元，年利率为8%，每年付息一次，到期一次还本，筹资费用率为2%，企业所得税税率为25%，则该企业的长期借款资本成本为（）。

A．8%

B．6.12%

C．7%

D．6.25%