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【单选题】
某企业2015年税前会计利润为150万元,当年8月某地发生地震,该企业以自己的名义直接向灾区捐款30万元,已在税前会计利润中据实扣除,已知该企业适用的企业所得税税率为25%,假设无其他纳税调整事项。则该企业2015年所得税应纳税额为
A.
30万元
B.
37.5万元
C.
40.5万元
D.
45万元
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