某生产企业2009年利润总额是500万元，其中销售收入为1500万元，广告费支出为152万元。2009年安置了一批残疾人员，在应付职工薪酬科目中列支了全年支付残疾人员的工资是20万元，另外，2008年超标广告费90万元，假定不存在其他纳税调整事项，则 2009年应缴纳的企业所得税是( )万元。

A．130

B．101.75

C．150

D．97.5

The Rational Unified Process (RUP) is a software engineering process, which captures many of best practices in modem software development. The notions of (36) and scenarios have been proven to be an excellent way to capture function requirements. RUP can be described in two dimensions - time and content. In the time dimension, the software lifecycle is broken into cycles. Each cycle is divided into four consecutive (37) which is concluded with a well-defined (38) and can be further broken down into (39) -a complete development loop resulting in a release of an executable product, a subset of the final product under development, which grows incrementally to become the final system. The content structure refers to the disciplines, which group (40) logically by nature.

A．artifacts

B．use-cases

C．actors

D．workers