关于NOPAT调整中附息债务的利息支出问题，下列说法不正确的是( )。

A．应属于资本成本的一部分

B．应从净利润中扣除

C．应就其对现金营业所得税的影响进行相应调整

D．应进行资本化处理

At night, plants _________carbon dioxide and at the same time _________oxygen. So, we may put some in our bedrooms to purify the air.

A．take in, give out

B．take up, give off

C．take in, give in

D．take off, give up