Ann and Bella are good friends. They are in the same class and sit together. After school, they often go home together. However（尽管如此）, they have many different habits. On weekends, Ann likes to stay home, watch TV or sleep, but Bella often (1) ___________ (go) out to exercise. Ann eats candy every day, though she knows it’s (2) ___________ for her health. Bella likes candy, too, she only eats it (3) ___________ (one) a week, because she thinks eating less candy can help her to keep in good health.

Today is Ann’s birthday. Ann thinks Bella will buy a bag of (4) ___________ for her. But    (5) ___________ fact, Bella buys her a book. It’s about how to form good habits.

按现行规定，在计算应纳税所得额时不允许扣除的借款利息支出是( )。

A．企业用于对外投资的借款利息
B．房地产开发企业为建造开发产品借入资金而发生的属于成本对象完工后发生的利息
C．企业流动资金借款按不超过金融机构同期同类贷款利率计算的利息
D．企业从关联方借款金额超过其注册资本50%以上的部分的利息