下表是部分物质的熔点和沸点，下列说法正确的是（　　）

A．金掉入钢水（高温熔化后的液态钢）中不会熔化

B．电灯泡里的灯丝通常用钨制作，因为钨的熔点高

C．可以用水银温度计测量-40℃的气温

D．表中物质的沸点都可用水银温度计测得

Assume the present value discounted by 15% is $ 3500000 and it is used the straight-line depreciated method. Find out the reported lease related expense for the first year. The lease is a 10-year capital lease with annual payments of $ 500000. There is a guaranteed residual value of $ 500000 at the end of the lease.

A．

B．

C．