听力原文：W: There is discussion of England and the United States now pushing to forgive th

e debt of the poorest countries in the world. Do you think that's a good idea？

M: I think it's a good idea. I mean, the world has already done a big, big effort to forget debt to countries heavily indebted and with low income. And that has given good chances to countries to get out of poverty.

W: Aren't you afraid that might set a bad example, and moreover, be unfair to countries that have handled their debt responsibly？

M: No. Because forgiveness is attached to a procedure of policy. The world countries decided to forgive very low-income countries of the debt. But to be able do that, those low-income countries have to get into programs with the IMF to be able to complete that process. And so there ... they change their economies, they liberalize their economies; they have sound financial and banking rules and systems. The help they're going to get from international solidarity will not be wasted.

W: No worry at all？ I mean ...

M: We're human beings.

What is the conversation mainly about？

A．The relationship between England and the United States.

B．The low income in some countries.

C．The financial and banking rules and systems.

D．The forgiveness of the low-income countries' debt.