某企业2009年度有关资料如下：
(1)实收资本比2008年增加100万元；
(2)与银行签订一年期借款合同，借款金额300万元，年利率5%；
(3)与甲公司签订以货换货合同，本企业的货物价值350万元，甲公司的货物价值450万元；
(4)与铁路部门签订运输合同，载明运输费及保管费共计20万元。
要求：
根据上述资料，依据税法相关规定回答下列问题：

计算该企业2009年借款合同应纳印花税(借款合同印花税税率为0.05‰)；

I am Steve. I was born and grew up in South Wales. My favorite place to play was out on the hills where my imagination had plenty of space to expand.

My family moved out of Wales when I was thirteen. I went to a new school. One of my subjects was French. Because I had never learned any French, my teacher told me to sit in the corner and write anything I was interested in. That’s the time I started writing, just for myself, and I’ve been writing ever since.

I have always loved BIG IDEAS, and so I enjoy writing fantastic stories. And I also write horror stories. I think they are like the old fairy tales, and can teach you important things.

I am in my forties on the outside, twelve on the inside. I like rock music, Indian and Chinese food, and I enjoy drinking. I live in a small village with my wife Mary, ducks, cats, oats, hens and lots of rabbits. If you’d like to find out more about me and hope to buy my books, go to www.sbowkett.freeserve.co.uk.

Maybe the writer is () years old now.

A．12

B．22

C．32

D．42