单选题:基金(  )是基金的出资人、基金资产的所有者和基金投资回报的受益人。

题目内容:
基金(  )是基金的出资人、基金资产的所有者和基金投资回报的受益人。 A.份额持有人
B.管理人
C.托管人
D.注册登记机构
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