以下计算公式正确的是( )。

A．营业利润=主营业收入+其他业务收入-财务费用-管理费用
B．净利润=利润总额-增值税
C．营业利润=主营业务利润+其他业务收入-财务费用-管理费用
D．净利润=利润总额-所得税

He is ______ is known as a hacker ---- he likes to show off on the Internet and attack websites.

A．who

B．what

C．that

D．which