_______ greatly by what he had heard and seen, he made up his mind to stand on his own feet again.

A．Inspiring

B．To be inspired

C．Being inspired

D．Inspired

某企业计划筹集资金100万元，所得税税率25%。有关资料如下：
(1)向银行借款50万元，借款年利率8%，手续费率3%；
(2)平价发行优先股20万元，预计年股利率为11%，筹资费率为4%。
(3)发行普通股30 75己，每股发行价格10元，筹资费率为5%。最近一期每股股利1元，以后每年按6%递增。
根据上述资料回答下列问题：

普通股的资金成本为( )。

A．17.16%

B．16.34%

C．16.53%

D．11%