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【单选题】
某设备生产企业2015年营业收入为1 500万元,广告费支出为52万元。2014年超标广告费90万元,则2015年税前准允扣除的广告费是( )。
A.
52万元
B.
142万元
C.
135万元
D.
225万元
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