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【单选题】
2019年甲公司取得销售收入2000万元,发生与生产经营活动有业务招待费支出12万元,已知业务招待费支出按照发生额的60%扣除,但最高不得超过当年销售收入的0.5%,甲公司在计算2019年度企业所得税应纳税所得额时,准予扣除的业务招待费金额为()万元。A.
12
B.
7.2
C.
10
D.
4.8
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A.
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B.
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C.
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D.
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