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【单选题】
根据个人所得税法律制度的规定，下列关于个人独资企业个人所得税扣除项的表述中，正确的是（）。
A.
业务招待费支出超过当年销售（营业）收入5%的部分，准予在以后纳税年度结转扣除
B.
的各种准备金，不得扣除
C.
向从业人员实际支付的合理的工资、薪金支出，不得扣除
D.
投资者及其家庭发生的生活费用与生产经营费用混合并难以划分的，准予全额扣除
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