内部控制评价报告披露的主要内容不包括（）。

A.评价范围和程序

B.重大缺陷拟采取的整改措施

C.财务报表审计意见

D.内部控制缺陷及其认定情况

A breakfast that consists of 1 ounce of corn puffs and 8 ounces of fruit X provides 257 calories. When 8 ounces of fruit Y is substituted for the 8 ounces of fruit X, the total number of calories is reduced to 185. If fruit X provides 1.8 times as many calories as fruit Y, how many calories does 8 ounces of fruit Y alone provide ？（）

A.11.25

B.72

C.90

D.95

E.129.6