单选题:某企业2008年利润总额为200万元,当年开发新产品研发费用实际支出为20万元,假定税法规定研发费用可实行150%加计扣

题目内容:
某企业2008年利润总额为200万元,当年开发新产品研发费用实际支出为20万元,假定税法规定研发费用可实行150%加计扣除政策。则该企业2008年计算应纳税所得额时可以扣除的研发费用为(  )。 A.10万元
B.20万元
C.30万元 
D.40万元
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