How I wish I _____ the army then. I would have become a soldier.

A．attended

B．had attended

C．would have attended

D．have attended

某贷款项目，银行贷款年利率为8%时，财务净现值为33.82万元；银行贷款年利率为10%时，财务净现值为-16.64万元，当银行贷款年利率为( )时，企业财务净现值恰好为零。

A．8.06%

B．8.6%

C．9.34%

D．9.49%