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【单选题】
2018年某居民企业主营业务收入5000万元、营业外收入80万元,与收入配比的成本4100万元,全年发生管理费用、销售费用和财务费用共计700万元,营业外支出60万元(其中符合规定的公益性捐赠支出50万元)。2018年度该企业应缴纳企业所得税( )万元。
A.
47.5
B.
60.9
C.
53.6
D.
54.3
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