The present on the desk more than 100 yuan. A. spent B. took C. cost D. paid

问题补充：

The present on the desk more than 100 yuan.

A. spent

B. took

C. cost

D. paid

答案：

A. spent

B. took

(答案→)C. cost

D. paid

解析：take 用于 it takes sb ... to do sth句型，仅指花费时间（three hours等），必须用it作形式主语；spend用于sb spend...on sth或者sb spend...in doing sth（in可以省略），spend的主语必须是人，可以指花费时间、也可以指花费金钱；cost用于 sth costs sb sth，主语必须是物，多指花费金钱，少数情况可指花费时间、气力，有时表示成本的消耗；pay的基本用法是：(1) pay (sb.) money for sth. 付钱（给某人）买……。 (2)pay for sth. 付……的钱。 (3)pay for sb. 替某人付钱。(4)pay sb. 付钱给某人。

根据语境分析可知选C。