某施工企业需用一台价值30万元的施工机械，若采用融资租赁方式租该种设备，年租金额为5万元，所得税税率为33%，则其资金成本率为( )。

A．10.17%

B．10.25%

C．11.17%

D．12.05%

A rigid lifesaving device designed to support survivors in the water is a（）.

A.rigid liferaft

B.life float

C.inflatable liferaft

D.survival capsule