—You were driving at 100 km an hour, sir.

—But officer, I ________. My car can’t go more than 80.

A．may not have to

B．couldn’t have been

C．wouldn’t like to

D．needn’t to be

资产负债表日，企业应当对递延所得税资产的账面价值进行复核。如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。( )