单选题:The 2013 new child benefit plan will affect families _______

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题目内容:
The 2013 new child benefit plan will affect families __________. A. in which one or both parents are higher-rate taxpayers
B. where both parents are on modest incomes
C. whose total yearly income is more than £ 44,000
D. whose total yearly income is less than £ 44,000
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