某生产白酒的集体企业,1998年全年销售额1600万元，成本600万元，销售税金及附加460万元，按规定列支各种费用400万元。已知上述成本费用中包括新产品开发费80万元(该费用比上年实际发生额增长20%)、粮食白酒广告费支出50万元。该企业当年应纳企业所得税()

A.33万元

B.46.2万元

C.49.5万元

D.62.7万元

_______ ，he was ready to help the poor.

A．Though he is an orphan

B．An orphan as he was

C．Orphan although he was

D．Orphan as he was