甲企业持有乙企业95%的股权，共计2000万股，2011年11月将其全部转让给丙企业。收购日甲企业持有乙企业股权每股资产的公允价值为15元，每股资产的计税基础为l1元。在收购对价中丙企业以股权形式支付27000万元，以银行存款支付3000万元。假定符合特殊性税务处理的其他条件，甲企业转让股权应缴纳企业所得税( )万元。

A．0
B．50
C．150
D．200

Shopping habits in the United States have changed greatly in the last quarter of the 20th century. （1） in the 1900s most American towns and cities had a Main Street. Main Street was always in the heart of a town. This street was （2） on both sides with many （3） businesses. Here, shoppers walked into stores to look at all sorts of merchandise: clothing, furniture, hardware, groceries. （4）,some shops offered （5） .These shops included drugstores, restaurants, shoe-repair stores, and barber or hairdressing shops. （6） in the 1950s, a change began to （7） .Too many automobiles had crowded into Main Street （8） too few parking places were （9） shoppers. Because the streets were crowded, merchants began to look with interest at the open spaces （10） the city limits. Open space is what their car-driving customers needed. And open space is what they got （11） the first shopping centre was built. Shopping centres, or rather malls, （12） as a collection of small new stores （13） crowded city centres. 14 by hundreds of free parking space, customers were drawn away from （14） areas to outlying malls. And the growing （16） of shopping centres led （17） to the building of bigger and betterstocked stores. （18） the late 1970s,many shopping malls had almost developed into small cities themselves. In addition to providing the （19） of one stop shopping, malls were transformed into landscaped parks, （20）benches, fountains, and outdoor entertainment.

请在11处填上正确答案（）

A.when

B.while

C.since

D.then