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【单选题】
某外商投资企业 2018 年度利润总额为 40 万元,未调整捐赠前的所得额为 50 万元。当年营业外支出账户中列支了通过当地教育部门向农村义务教育的捐赠 5 万元。该企业 2018 年应缴纳的企业所得税为万元( )。A.
12.5
B.
12.55
C.
13.45
D.
16.25
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