RULE III. EXTINGUISHING FIRE ON SHIPBOARD: Damage done to a ship and cargo, or either of them, by water or otherwise, including damage by beaching or scuttling a burning ship, in extinguishing a fire on board the ship, shall be made good as general average; except that no compensation shall be made for damage by smoke or heat however caused. 根据以上条款，不能列入共同海损的是（）。

• A、遇险船舶由于救助而引起的损失
• B、货物由于起火进而被烟熏而引起的损失
• C、为切断火源，船方抛掷甲板上的原木，原木落水时撞毁螺旋桨而引起的直接损失
• D、货物由于救火时使用了二氧化碳而引起的损失