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【单选题】
某企业2019年实现销售收入为1 000万元,发生的与生产经营活动有业务招待费支出6万元。已知在计算企业所得税应纳税所得额时,企业发生的与经营活动有业务招待费支出,按照发生额的60%扣除,但最高不得超过当年销售(营业)收入的5‰,该企业在计算2019年度应纳税所得额时,准予扣除业务招待费的下列计算中,正确的是( )。
A.
6万元
B.
6×60%=3.6()
C.
(1000-6)×5‰=4.97()
D.
1000×5‰=5(
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