A. includeinterest expense incurred by the fund on any cash overdrafts of its custodianaccount during the period
B. are to include interest expenses on any cash overdraftsof its custodian account the fund incurred during the period
C. includesinterest expense the fund incurred during the period on any cash overdrafts ofits custodian account
D. may include interest expense during the period that thefund was to incur on any cash overdrafts of its custodian account
E. including interest expense on any cash overdrafts of itscustodian account incurred by the fund during the period
想问一下，fee和expense不是属于同一概念么？这里为什么不能将它看做一个整体然后谓语用单数？