Tom is _____ that I can tell him my secrets and worries. [ ]

A. such reliable a friend

B. so reliable a friend

C. a such reliable friend

D. so a reliable friend

企业已入账的某项无形资产，如果合同没有规定受益年限而法律规定了有效年限，则该项无形资产的摊销年限应按( )摊销。

A．超过受益年限的期限

B．不超过法律规定的有效年限

C．超过10年的期限

D．不超过经营期的期限