When the carrier is liable for the compensation in respect of loss of or damage to the goods，such compensation shall be calculated on the basis of the Merchant’s net invoice cost，plus freight and insurance premium，if paid. This sentence means that（）.

A、if the freight and insurance premium are paid，they shall be added to the basis

B、if the freight and insurance premium are not paid，they shall be added to the basis

C、the freight and insurance premium shall not be added to the basis even they are paid

D、the freight and insurance premium shall be added to the basis even they are not paid