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【单选题】
2015年度,某企业财务资料显示,2015年开具增值税专用发票取得收入2000万元,另外从事运输服务收入220万元,收入对应的销售成本和运输成本合计为1550万元期间费用_税金及附加为200万元,营业外支出100万元(其中90万元为公益性捐赠支出)上半年企业经税务机关核定亏损为30万元。企业在所得税前可以扣除的捐赠支出为( )万元A.
90
B.
40.8
C.
44.4
D.
23.4
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