听力原文：M: Uh, could I borrow a few dollars until payday？ I need cash badly.
W: Uh, yeah, I guess, but I'm short of pennies myself, and you still owe me ＄ 20 from last week. And mom and your friends said you borrowed money from them this past week.
M: Oh, yeah.
W: How are things going anyway？
M: Well, not very well. To be honest, I'm really in the hole, and I can't seem to make ends meet these days.
W: What do you mean？ I thought you landed a great job recently, so you must be loaded.
M: Well, I do have a job, but I've used my credit cards to pay off a lot of things recently, but now, I can't seem to pay the money off.
W: Uh, do you have a budget？ I mean, how do you keep track of your income and expenses？
M: Well, when my money runs out, I come to you, of course.
W: Great!
M: No, but I guess I should have some financial plan.
W: Well, let me see if I can help you. How much money do you spend on your apartment？
M: Uh, I pay ＄ 890 on rent for the studio apartment downtown not including utilities and cable TV. But the place has an awesome view of the city.
W: Uh, ＄ 890! Why arc you paying through the nose for such a small place when you could find a cheaper one somewhere outside of the downtown area？
M: Yeah, I guess.
W: Okay. How much money do you spend on food a month？
M: Hmmm. I'm not really sure. I think I spend around ＄ 600.
W: ＄ 600？!
M: Well, I go out to eat at least four times a week, so those expenses add up. I just don't enjoy eating alone, and I don't have the ability for cooking like you do.
W: Well, I can understand that, but perhaps you ought to buy some microwaveable meals you could prepare at home.
M: Well, I guess I could.
W: And entertainment？
M: Well, I spend a few dollars here and there on basketball and movie tickets, a concert or two, and ballroom dance lessons.
W: Uh, exactly hoe much do you spend on all of these？ Just a "few" dollars？
M: Well, oh about ＄ 400 or so.
W: Or so？ No wonder you're having money problems. You can't just blow your money on things like that! And what about transportation？
M: Oh, I commute to work everyday in my new car, but I got a great deal, and my monthly payments are only ＄ 450 a month. Come outside and take a look. We can go for a spin!
W: No, I've heard enough. You've got to control your spending, or you'll end up broke. I suggest you get rid of your credit cards, cut back on your entertainment expenses, and sell your car. Take public transport from now on.
M: Sell my car？ I can't date without a ear. What am I going to say？ "Uh, could you meet me downtown at the bus stop at 7:00？" Come on!
W: And you nee to create a budget for yourself and stick to it, and start with paying off your bills, starting with me. You owe me ＄ 50 dollars.
M: Fifty dollars! Wait, I only borrowed ＄ 20 from you last week. How did you come up with ＄ 50？
W: Financial consulting fees. My advice is at least worth ＄ 30!
(23)

A. He has a lot of expenses including student loans.
B. He's in debt and is trying to borrow money.
C. He has a decent jolt, but he's looking for a new one.
D. He lent money for his friends and give financial advices.