[单选题]《电力建设工程预算定额》中规定，灌注桩基础的超灌量应按设计规定执行，如设计未规定时，其超灌量为设计计算量的（ ）。
A.15%
B.16%
C.17%
D.18%

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Farmers’ Markets
Charlotte Hollins knows she faces a battle. The 23-year-old British farmer and her 21-year-old brother Ben are fighting to save the farm from developers that their father worked on since he was 14. (1)
"You don’t often get a day off. Supermarkets put a lot of pressure on farmers to keep prices down. With fewer people working on farm it can be isolating, "she said, "There is a high rate of suicide and farming will never make you rich!"
Oliver Robinson, 25, grew up on a farm in Yorkshire. (2) "I’m sure dad hoped I’d stay," he said. "I guess it’s a nice, straightforward life, but it doesn’t appeal. For young, ambitious people, farm life would be a hard world. " For Robinson, farming doesn’t offer much" in terms of money or lifestyle. "Hollins agrees that economics stops

计算题：
S股份有限公司(以下简称S公司)系上市公司，适用的所得税税率为25%，S公司预计会持续盈利，各年能够获得足够的应纳税所得额。20×8年利润总额为800万元，该公司当年会计与税法之间的差异包括以下事项：
(1)取得国债利息收入80万元;
(2)因违反税收政策支付罚款40万元;
(3)交易性金融资产公允价值变动收益40万元;
(4)本期提取存货跌价准备210万元;
(5)预计产品质量保证费用50万元。
S公司20×8年12月31日资产负债表中部分项目情况如下：单位：元
项目账面价值计税基础应纳税暂时性差异可抵扣暂时性差异
交易性金融资产30000002600000
存货1590000018000000
预计负债5000000
总计--
要求：
(1)计算S公司20×8年度的应纳税所得额和应交所得税。
(2)计算S公司20×8年度的应纳税暂时性差异和可抵扣暂时性差异(将结果填入上表中)。
(3)计算S公司20×8年度应确认的递延所得税资产和递延所得税负债。
(4)计算S公司20×8年度应确认的所得税费用。
(5)编制S公司20×8年度确认所得税费用和递延所得税资产及递延所得税负债的会计分录。