某从事机械制造的外商投资企业为居民企业，从业人员90人，资产总额为2000万元。 2009年度该企业自行核算取得产品销售收入8000万元，应扣除的成本、费用等共计 7900万元，盈利100万元，2008年亏损40万元。2010年1月10日聘请税务师事务所审核，发现企业自行核算中存在以下问题：
(1)2009年3月税务机关税收检查发现2008年企业少计收入，遂做出补缴所得税款3万元，罚款1.50万元，已经支付并在2009年利润总额中扣除；
(2)当年11月直接销售机械给某单位使用，取得含税销售额117万元，支付销售产品有关的费用15万元，该机械成本为60万元，企业未作账务处理；
(3)技术开发形成费用的部分是90万元；其他形成无形资产，“管理费用—累计摊销”反映无形资产本期摊销额50万元(假定无形资产自行研发，计税基础、摊销方法、年限和会计相同)；
(4)10月接受某公司捐赠设备一台，取得增值税专用发票，注明价款20万元、增值税3.4万元，企业支付设备的保险费5万元；当月将该设备销售，开具的增值税专用发票上注明价款28万元，企业对上述业务均未作账务处理；
(5)在“营业外支出”账户中反映：发生的通过公益性社会团体向当地小学捐赠100万元，直接向某学校捐赠20万元。
(计算结果保留两位小数)
根据上述资料和税法有关规定，回答下列问题：

该企业业务(1)和业务(2)应调增的应纳税所得额( )万元。

A．25.3

B．26.5

C．29.5

D．22.5

Sometimes we have specific problems with our mother; sometimes, life with her can just be hard work. If there are difficulties in your (1) , it’s best to deal with them, (2) remember that any (3) should be done (4) person or by letter. The telephone is not a good (5) because it is too easy (6) either side to (7) the conversation.

Explain to her (8) you find difficult in your relationship and then (9) some new arrangements that you think would establish a (10) balance between you. Sometimes we hold (11) from establishing such boundaries because we are afraid that doing (12) implies we are (13) her. We need to remember that being (14) from our mother does not (15) mean that we no longer love her. If the conflict is (16) and you cannot find a way to (17) it, you might decide to give up your relationship with your mother for a while. Some of my patients had (18) "trial separations". The (19) allowed things to simmer down, enabling (20) .

（15）（）

A.instantly

B.reluctantly

C.necessarily

D.steadily