纳税人因逾期归还银行贷款，银行按规定加收的罚息，按税法规定应( )。

A．不允许在税前列支

B．允许在税前列支

C．按银行利率计算的部分可以列支

D．由税务机关核定是否可以列支

The _______ look on his face suggested he ______ that. [ ]

A. astonished; hadn't expected

B. astonishing; hadn't expected

C. astonishing, hasn't expected

D. astonished; wouldn't have expected