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【单选题】
甲汽车销售公司 2014年度销售小汽车取得不含税收入9000万元,出租闲置仓库取得租金收入200万元;接受其他企业捐赠的一批材料,取得捐赠方开具的增值税专用发票上注明价款100万元、增值税17万元;取得国债利息收入30万元;转让自己使用过的机器设备取得收入80万元;因债权人原因确实无法支付的应付款项30万元。该公司当年实际发生与生产经营活动有业务招待费80万元,则甲汽车销售公司2014年度准予在企业所得税前扣除的业务招待费金额为( )万元。
A.
45
B.
46
C.
46.5
D.
48
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