问题详情

AChinesecompanyhasborrowedaUSD500,000loanfromanoverseasbank.Interestontheloanisaccruedandpaidannuallyattherateof12%perannum.Therelevantbusinesstaxrateis5%andneithersurchargesnortreatyreliefapply.
Whatistheamountofenterpriseincometax(EIT)theChineseborrowerneedstowithholdfromtheannualinterestpaidtotheoverseasbank？
A.USD6,000
B.USD15,000
C.USD5,700
D.USD14,250

请帮忙给出正确答案和分析，谢谢！