单项选择题

A.=IF(B2>=100000,B2*0.1%,B2*0.5%
B.COUNTIF(B2>=100000,B2*0.5%,B2*0.1%)
C.=IF(B2>=100000,B2*0.5%,B2*0.1%)
D.COUNTIF(B2>=100000,B2*0.1%,B2*0.5%)