STUDENT NAME: Paul Christian L.

Fiedacan

Q: Accounts receivable by the estate of the deceased, his executor or administrator as insurance under a
policy taken by the decedent covering his own life is:
a. Excluded from gross estate.
b. Part of gross estate if the beneficiary is revocable.
c. Part of gross estate if the beneficiary is irrevocable.
d. Part of gross estate whether the beneficiary is revocable or irrevocable.
A: D
Ref: CRCACE1PB0519

Q: the following, except one, are the basic principles of a sound taxation system. The exception is:
a. It is generally payable in money.
b. It should consider the taxpayer’s ability to pay.
c. It should be capable of being effectively enforced.
d. The sources of revenue must be sufficient to meet government expenditures and other public
needs.
A: A
Ref: CRCACE1PB0519

Nos. 3 to 7 are based on the following data taken from a VAT – registered entity, inclusive of VAT.
Sales to Government P 112,000
Regular sales 350,000
Zero – rated sales 250,000
Exempt sales 87,500
Purchases 532,000

Q: How much is the output VAT?

a. P 12,000 b. P 37,500 c. P49,500 d. P 79,000
A: C

Q: How much is the actual input VAT?

a. P 20,350 b. P 49,750 c. P 57,000 d. P563,840
A: C

Q: How much of the actual input VAT can actually be claimed as input tax credit against the output VAT?
a. P 50,350 b. P 49,750 c. P57,000 d. P 63,840
A: B

Q: How much VAT is charged to expense?

a. P 6,650 b. P 7,250 c. P 14,250 d. P 33,250
A: B

Q: How much is the final withholding VAT?

a. P 4,000 b. P 5,000 c. P 7,000 d. P 12,000
A: B
Ref: CRCACE1PB0519

Q: Which of the following transactions is exempt from the value-added tax?

a. Services rendered by artists, actors and athletes.
b. Generation, transmission and distribution of electricity.
c. Services rendered by professionals, such as CPAs, Physicians and Lawyers.
d. Services rendered by international shipping or air passenger transport operations.
A: D
Ref: CRCACE1PB0519

Q: The power to tax is not without limitations. Such limitations maybe inherent (restrict the power not
embodied in the constitution) or constitutional (expressly found in the Constitution or implied in its
provisions). Which of the following is an inherent limitation?
 a. Equal protection of the laws.
b. No imprisonment for non – payment of poll tax.
c. Exemption from taxation of government entities.
d. Exemption of religious, charitable and educational entities, non – profit cemeteries and churches
from property taxation.
A: C
Ref: CRCACE1PB0519

Q: Which of the following is not a condition imposed by the Constitution in the exercise of the power of
eminent domain?
a. The payment of just compensation.
b. The observation of due process in taking private property.
c. The existence of public use for taking private property.
d. The consent of the private property owner to sell the property to the government.
A: D
Ref: CRCACE1PB0519

Q: How broad is the power of the legislature to impose taxes?

Ans. 1 – The legislature has limited discretion as to the persons, property or occupations to be taxed,
where there are no constitutional restrictions, provided the subject or object to be taxed is within
territorial jurisdiction of the State.
Ans. 2 – The legislature has the right to finally determine the amount or rate of tax, in the absence of
any constitutional prohibitions and it may levy a tax of any amount it sees fit.
a. True, True
b. True, False
c. False, True
d. False, False
A: C
Ref: CRCACE1PB0519

Q: Statement I. Government owned and controlled corporations are subject to tax unless expressly
exempted.
Statement II. Government agencies performing government and proprietary functions are exempt
from tax unless expressly taxed.
a. True, True
b. False, False
c. True, False
d. False, True
A: C
Ref: CRCACE1PB0519

Q: It is an aspect of taxation that is administrative in character and the power to exercise it is vested to
the department of finance.
a. Levying
b. Collection
c. Imposition
d. Legislation
A: B
Ref: CRCACE1PB0519

Q: Which of the following aspects of taxation is (are) administrative in nature?

I. Levy II. Assessment III. Collection
a. I only
b. I and II
c. II and III
d. III only
A: C
Ref: CRCACE1PB0519
Q: Which of the following are the elements of impact of taxation?
I. Levy II. Imposition III. Assessment IV. Collection
a. I only
b. I, II and III
c. III and IV
d. I, II, III and IV
A: B
Ref: CRCACE1PB0519

Q: Congress passed a sin tax law that increased the exercise tax rates on cigarettes by 1,000%. The law
was thought to be sufficient to force many cigarette manufacturers out of business. One cigarette
manufacturer that would go out of business questioned in court the new sin tax law because it would not
be able to pay the increased tax. The cigarette manufacturer is:
a. Wrong because taxes are the lifeblood of the government.
b. Correct because Congress, in this case exceeded its power to tax.
c. Correct because no government can deprive a person of its livelihood.
d. Wrong because the law recognizes the fact that the power to tax carries with it the power to
destroy.
A: D
Ref: CRCACE1PB0519

Q: Panelco is a power generation and distribution company operation mainly in Agno, Pangasinan. It owns
electric poles which it also rents out to other companies that use poles such as telephone and cable
companies. The municipality of Agno passed an ordinance imposing a fee equivalent to 1% of the annual
rental for these poles. Panelco questioned the legality of the ordinance on the ground that it imposes an
income tax which local government units are prohibited from imposing. Rule in the validity of the
ordinance:
a. The ordinance is valid as an LGU may impose tax on income.
b. The ordinance is void as the 1% of annual rental fee is excessive and oppressive.
c. The ordinance is valid as it is a legitimate exercise of police power to regulate electric poles.
d. The ordinance is void as the fee is based on rental income and is therefore a tax on income.
A: D
Ref: CRCACE1PB0519

Q: Which of the following statements is incorrect?

a. In case of doubt, statutes levying taxes are construed against the government.
b. The reversal of ruling shall not generally be given retroactive application if said reversal will be
prejudicial to the taxpayer.
c. The construction of a statute made by his predecessor is not binding upon the successor if
thereafter he becomes satisfied that a different construction should be given.
d. A memorandum circular promulgated by the Commissioner of Internal Revenue (CIR) that
imposes penalty for violations of certain rules need not be published in a newspaper of general
circulation or official gazette because it has the force and effect of law.
A: D
Ref: CRCACE1PB0519

Q: The Municipality of Itogon passed an ordinance imposing a tax on installation managers. At that time,
there was only one installation manager in the municipality, thus, only he would be liable for the tax. Is
the law constitutional?
a. It is unconstitutional for lack of legal basis.
b. It is constitutional as it applies to all persons in that class.
c. It is constitutional because the power to tax is the power to destroy.
d. It is unconstitutional because it clearly discriminates against this person.
A: B
Ref: CRCACE1PB0519

Q: Yamaha Corporation manufactures motorcycles and is almost at the point of bankruptcy. It has no
more cash and all it has are unsold motorcycles. It received an assessment from the BIR for deficiency
income taxes. It wants to pay but due to lack of cash it seeks permission to pay in kind with motorcycles.
Should the BIR grant the requested permission?
a. It should grant permission to make payment convenient to taxpayers.
b. It should not grant permission because a tax is generally a pecuniary burden.
c. It should grant permission else Yamaha Corporation would not be able to pay.
d. It should not grant permission because the government does not have the storage facilities for
motorcycles.
A: B
Ref: CRCACE1PB0519

Q: Which statement below expresses the lifeblood theory?

a. The assessed taxes must be enforced by the government.
b. Taxation is an arbitrary method of exaction by those who are in the seat of power.
c. The underlying basis of taxation is government necessity for without taxation a government can
neither exist nor endure.
d. The power of taxation in an inherent power of the sovereign to impose burdens upon subject and
objects within its jurisdiction for the purpose of raising government revenues.
A: C
Ref: CRCACE1PB0519

Q: Which statement is wrong?

a. The power to tax is subject to certain constitutional limitations.
b. The money contributed as tax becomes part of the public funds.
c. Generally, there is no limit on the amount of tax that may be imposed.
d. The power of taxation may be exercised by the government, its political subdivisions and public
utilities.
A: D
Ref: CRCACE1PB0519

Nos. 23 to 25 are based on the following information:

Sir Bigay made the following donations for the year 2018, as follows:
January – to his son amounting to P250,000.
February – to an officemate P30,000.
March – to his daughter who got married in the month P 60,000; and to his daughter-in-law
P40,000

Q: How much is the donor’s tax for the month of January?

a. Exempt b. P 1,800 c. P 6,000 d. P 7,800
A: A

Q: How much is the donor’s tax for the month of February?

a. P 9,000 b. P 7,800 c. P 6,000 d. P 1,800
A: D

Q: How much is the donor’s tax for the month of March?

a. P 6,000 b. P 7,800 c. P 9,000 d. P 14,000
A: A
Ref: CRCACE1PB0519

Nos. 26 to 29 are based on the following information:

Mr. Regalo made donations for calendar year 2018 as follows:

Feb: To a legitimate daughter who got married on valentine’s day amounting to P 350,000.
July: To a legitimate son’s birthday celebration amounting to P 450,000.
To the National Government cash of P 100,000.

Q: How much is the donor’s tax due for the month of February?
a. P 5,400 b. P 6,000 c. P 20,400 d. P 21,000
A: B
Q: How much is the donor’s tax due for the month of July?
a. P 18,000 b. P 26,400 c. P 27,000 d. P 33,000
A: C

Q: Compute the donor’s tax due for the month of July if the gift given to the son was split into two: P
225,000 in July and P 225,000 in August 2019?
a. P 12,900 b. P 13,500 c. P 19,000 d. P 19,500
A: B

Q: The donor’s tax due for the month of August 2019 is:
a. P 19,500 b. P 13,500 c. P 12,900 d. Exempt
A: D
Ref: CRCACE1PB0519

Q: The Bureau of Internal Revenue may grant an extension of time for filing the Estate Tax Return
settled judicially within?
a. 1 month b. 1 year c. 2 years d. 5 years
A: A
Ref: CRCACE1PB0519

Q: A non-stock non-profit entity shuts down and transfers all its property in favor of another entity. It
will not be subject to tax if it meets the requirements of the law, except?
a. The transferee is non-government organization.
b. The transferee is another non-stock non-profit organization.
c. Not more than 30% of the donation is used for administrative purpose.
d. The transferee is an educational, charitable, religious cultural or social welfare, or philanthropic
organization.
A: A
Ref: CRCACE1PB0519

Nos. 32 to 36 are based on the following information:

Don Pepe, single, but head of family, Filipino and resident of Manila died intestate on November 1,
2018. He left the following properties and interests:
House and lot (family home) in Manila P 800,000
Vacation house in New York City 5,500,000
Commercial land in Manila donated by his father in 2012 2,000,000
Toyota car in Manila being used by his fiancée 500,000
Proceeds of life insurance where the beneficiary is his fiancée (revocable) 1,000,000
Furniture and appliances in Manila house 1,000,000
Claims against an insolvent person (Filipino resident) whose assets total
P10,000 and whose liabilities total P100,000 100,000
Shares of stock in XYZ Corporation (domestic) with FMV of 100,000
The expenses and charges against the estate are as follows:
Funeral expenses P 250,000
Unpaid real property taxes 600,000
Medical expenses of last illness 800,000
Claims against the estate 310,000

Q: What is the gross estate and the allowable deductions therefrom?

a. P 5,500,000; P 3,500,000
b. 10,000,000; 6,110,000
c. 10,990,000; 6,200,000
d. 11,000,000; 6,800,000
A: D

Q: What is the taxable net estate and the estate tax due?
a. P 2,000,000; P 120,000
b. 3,890,000; 233,400
c. 4,200,000; 252,000
 d. 4,709,000; 272,400
A: C

Q: If the decedent was a non-resident alien, what would be the gross estate for Philippines estate tax
purposes and the allowable deductions therefrom if there was no reciprocity?
a. P 5,500,000; P 1,000,000
b. 5,490,000; 1,400,000
c. 5,200,000; 1,200,000
d. 5,500,000; 500,000
A: A

Q: In the preceding case, what is the taxable net estate and the estate tax due?
a. P 5,000,000; P 300,000
b. 4,000,000; 240,000
c. 4,090,000; 225,400
d. 4,500,000; 270,000
A: D

Q: What if Don Pepe, before dying, asked your advice on how to transfer his properties to his heir with
the least tax consequences. What advice would you give?
a. Sell all properties to his heir.
b. Donate all properties to his heir.
c. Get a life insurance policy. When he dies the proceeds from such policy shall cover the estate tax.
d. Create 2 corporations: Corporation X holding the assets of Don Pepe and Corporation Y in which
the heir is a majority shareholder. Have the 2 corporations merged or consolidated where the heir
exchanges his shares in Corporation Y for the shares in Corporation X, as set forth in Sec. 40 (a)(2)
of the Tax Code, as amended.
A: D
Ref: CRCACE1PB0519

Q: To mitigate the harmful effect of successive taxation of the same property occasioned by the death
occurring within a short period of time, the law allows as deduction:
a. Vanishing deduction c. Share of surviving spouse
b. Claims against the estate d. Claims against insolvent person
A: A
Ref: CRCACE1PB0519

Q: Which of the following is not a condition for the allowance of family home deduction in estate taxation?
a. The total value of the family home must be included as part of the gross estate of the decedent.
b. The family home must be the actual residential house of the decedent and his family at the time
of his death, as certified by the Barangay Chairman of the locality where the family home is
situated.
c. Allowable deduction must be an amount equivalent to the current fair market value of the family
home as declared or included in the gross estate or to the extent of the decedent’s interest
(whether conjugal/community or exclusive property), whichever is higher, but not exceeding
10,000,000.
d. None of the choices.
A: C
Ref: CRCACE1PB0519

Q: Benru, revocably transferred his Montero car to his nephew. He challenged his nephew to pass the CPA
Licensure Examination because if he does, he will waive his power to revoke the transfer. The nephew
topped the CPA Licensure Examination, so Benru waived his power to revoke the transfer. The transfer is
subject to:
a. Estate tax
b. Donor’s tax
c. Either estate tax or donor’s tax
d. Neither donor’s tax nor estate tax
A: B
Ref: CRCACE1PB0519

Q: Which of the following renunciation is not subject to donor’s tax?

a. General renunciation by an heir, including the surviving spouse of his/her share in the hereditary
estate left by the deceased.
b. Renunciation by the surviving spouse of his/her share in the conjugal partnership or absolute
community estate after the dissolution of the marriage in favor of the heirs of the deceased
spouse or any other person/s.
c. Renunciation by an heir, including the surviving spouse of his/her share in the hereditary estate
left by the deceased specifically done in favor of identified heir/s to the exclusion or disadvantage
of the co-heirs in the hereditary estate.
d. None of the choices.
A: A
Ref: CRCACE1PB0519

Q: Your bachelor client, a Filipino residing in Baguio City, wants to give his girlfriend a gift of P500,000 in
2018. He seeks your advice for purposes of reducing, if not eliminating, the donor’s tax on the gift. What
advice will you give?
a. Advice his girlfriend to go abroad with him and give the gift while they are outside the country.
b. Give the full gift of P500,000 in 2018 and tell his girlfriend not to tell anyone that she receives a
gift because the BIR will not know that the gift is made to her.
c. Split the gifts into two: the first P250,000 gift to be given on December 25, 2018 and other
P250,000 to be given on January 1, 2019. Both gifts will be exempted from donor’s tax.
d. None of the choices.
A: C
Ref: CRCACE1PB0519

Q: X and Y were to marry in three (3) months’ time. Meanwhile, to express his affection, X donated a
house and lot to Y. Y wrote back, accepting the donation and took possession of the property. Before the
wedding, however, Y suddenly died of heart attack. Can Y’s heirs get the property?
a. No, since the marriage did not take place.
b. No, since the donation and acceptance were not in public instrument.
c. Yes, since X freely donated the property to Y who become its owner.
d. Yes, since all the requisites of a donation of an immovable property are present.
A: B
Ref: CRCACE1PB0519

Q: Which of the following is not an exclusion from the gross estate?

a. Transfer to government
b. Proceeds of life insurance
c. Transfer passing under a limited power of appointment
d. Foreign corporation shares of stock where 80% of its operation is in the Philippines owned by a
non-resident alien decedent
A: B
Ref: CRCACE1PB0519

FMV, date of Consideration

Revocable transfer: Death Transfer Received
Land P 5,200,000 P 4,000,000 P 3,000,000
Automobile 0 1,000,000 1,500,000
Shares of Stock 200,000 500,000 400,000
Bond certificates 400,000 300,000 350,000
Transfers under power of appointment:
Farm land, limited power 1,300,000 1,500,000 0
Land and building, general power 1,800,000 2,000,000 1,000,000

Q: Additional gross estate (if still any) is:

a. None b. P 3,000,000 c. P 3,500,000 d. P4,300,000
A: B
Ref: CRCACE1PB0519
The records pertinent to same properties of a resident citizen, who died on February 14, 2018 reveal the
following information:
Fair market value FMV
Date acquired Date acquired 2/14/18
Land (inherited) 2/1/2017 P 500,000 P 700,000
Card (donated) 12/25/2014 300,000 200,000
Jewelry (inherited) 1/1/2013 100,000 150,000

The car donated to the decedent was mortgaged by the donor for P60,000 which was paid by decedent
before he died. The gross estate of the decedent amounted to P10 million while total of deductible losses,
indebtedness, taxes, and donation to the Government for public purpose amounted to P2 million.

Q: The vanishing deduction is:

a. P 360,000 b. P 364,800 c. P 380,800 d. P 524,800
A: B
Ref: CRCACE1PB0519

Q: The following transactions are considered “in the course of trade or business” and, therefore, subject
to business taxes, except:
a. Isolated services in the Philippines by non-resident foreign persons.
b. Isolated sale of goods or services for a gross selling price or receipts of P300,000.
c. Regular conduct or pursuit of a commercial or an economic activity by a stock private
organization.
d. Regular conduct or pursuit of a commercial or an economic activity by a non-stock, non-profit
private organization.
A: B
Ref: CRCACE1PB0519

Q: Which of the following shall be subject to the 3% percentage tax on VAT-exempt person under Section
109 (BB) of the Tax Code, as amended?
a. Sale of mango; gross annual sales do not exceed P3,000,000.
b. Milling of palay into rice; gross annual receipts exceed P3,000,000.
c. Sale of office supplies; seller not VAT-registered; gross annual sales do not exceed P3,000,000.
d. Sale of processed agricultural product; not VAT-registered; gross annual sales exceed P3,000,000.
A: C
Ref: CRCACE1PB0519

Nos. 48 to 50 are based on the following accounting records of a VAT-registered taxpayer:

Accounts receivable, beginning P 100,000
Accounts receivable, ending 140,000
Inventory, beginning 50,000
Inventory, ending 65,000
Purchases 90,000
Sales 250,000
Purchase discount 5,000
Sales return 10,000
Collections 200,000
Cost of sales 70,000

Q: How much is vatable sales?

a. P 250,000 b. P 240,000 c. P 230,000 d. P 200,000
A: B

Q: How much is output tax?

a. P 24,000 b. P 27,000 c. P 28,800 d. P 30,000
A: C

Q: How much is input tax?

a. None b. P 10,200 c. P 10,800 d. P 8,400
A: B
Ref: CRCACE1PB0519

The following events happened in a VAT enterprise:

June : Performance of service.
July : Received invoice in the amount of P 112,000.
August : Paid the services.
Q: When and how much input VAT can be claimed?
a. July, P 12,000
b. July, P 13,440
c. August, P 12,000
d. August, P 13,440
A: C
Ref: CRCACE1PB0519

Nos. 52 to 54 are based on the following information:

Viva Corporation has the following sales (total invoice) during a month:
Sale to private entities P 224,000
Sale to export-oriented enterprise 100,000
Sale of exempt goods 100,000
The following input taxes were passed-on by its VAT-registered suppliers during the month:
Input tax on taxable goods 5,000
Input tax on zero-rated sales 3,000
Input tax on sale of exempt goods 2,000
Input tax on depreciable capital goods not attributable to any
particular activity 20,000
Q: The output VAT for the month is:
a. P 24,000 b. P 26,880 c. P 36,000 d. P 48,000
A: A

Q: The input VAT for the month is:

a. P 5,000 b. P 8,000 c. P 15,000 d. P 23,000
A: D

Q: The VAT payable for the month is:

a. P 1,000 b. P 7,200 c. P 9,000 d. P 16,000
A: A
Ref: CRCACE1PB0519

Q: The input taxes on zero-rated sales of goods may at the option of the VAT-registered person be, except:
a. Credited.
b. Carried over to the next taxable year.
c. Refunded or converted into tax credit certificate.
d. Used as payment for other internal revenue tax, including withholding taxes.
A: D
Ref: CRCACE1PB0519

Q: When may a VAT registered person claim input taxes as allowable expense deductions from his income
tax return?
a. Input taxes from export sales
b. Input taxes from exempt sales
c. Input taxes from capital goods
d. Input taxes from zero-rated sales
A: D
Ref: CRCACE1PB0519

Nos. 57 and 58 are based on the following information:

A VAT-registered construction materials supplier is the winning bidder to exclusively supply construction
materials for the construction of a common terminal in Baguio City. For the month, it has the following
data, VAT exclusive:
Sales, net P 400,000
Purchases of merchandise 80,000
Purchase of delivery equipment, 5-year life 1,200,000
PLDT bill 30,000
Q: How much can the local government of Baguio City withhold as VAT from its payment to VAT-registered
construction materials supplier?
a. None b. P 20,000 c. P 28,000 d. P 48,000
A: B

Q: What if the buyer of the construction materials is non-government entity. How much will be the VAT
payable for the month?
a. None b. P 32,400 c. P 36,000 d. P 38,400
A: C
Ref: CRCACE1PB0519

Q: When to file the VAT return?

a. Weekly b. Monthly c. Quarterly d. Yearly
A: C

Nos. 60 to 62 are based on the following information:

Lola Bertol, 65 years old, grandmother, was treated by her grandchildren Luz, Vi and Minda to Max’s
Restaurant during grandparents day and their total bill is P 2,240.
Q: How much is the discount of the Senior Citizen?
a. P 100 b. P 160 c. P 200 d. P 400
A: A

Q: How much is the VAT?

a. P 60 b. P 100 c. P 180 d. P 240
A: C

Q: If the seller is non-VAT enterprise, how much is the discount of the Senior Citizen?
a. P 100 b. P 112 c. P 160 d. P 180
A: B
Ref: CRCACE1PB0519

Q: The government is said to be exempt from taxation. Which of the following is an exception to this rule?
a. A government employee buying 30 printers for office use.
b. DSWD claiming tax exemption for goods donated by the LGUs of Laoag City.
c. A contractor for the government claiming exemption for contractor’s tax.
d. A contract entered into by the PNP and SM where SM furnishes the PNP with police uniforms.
A: D
Ref: CRCACE1PB0519

Q: Which of the following is not within the scope of tax legislation?

a. Assessment of tax
b. Fixing the possible tax rate
c. Determining the purpose of the tax
d. Determining the subjects to be taxed
A: A
Ref: CRCACE1PB0519

Q: Which of the following is not an inherent limitation in the exercise of the power of Taxation?
a. Territoriality
b. International comity
c. Public purpose test
d. Veto power of the President
A: D
Ref: CRCACE1PB0519

Q: A non-stock, non-profit entity shuts down and transfers all its property in favor of another entity will
not be subject to tax if it meets the requirements of the law, except:
a. The transferee is a non-government organization.
b. The transferee is another non-stock, non-profit organization.
c. Not more than 30% of the donation is used for administrative purpose.
d. The transferee is an educational, charitable, religious, cultural, social welfare, or philanthropic
organization.
A: A
Ref: CRCACE1PB0519

Q: What cannot be allowed as deduction from gross estate?

a. Family home
b. Vanishing deduction
c. Optional standard deduction
d. Share of surviving spouse
A: C
Ref: CRCACE1PB0519

Q: Which of the following may be deducted from the gross estate?

a. Medical expenses c. Funeral expenses
b. Standard deduction d. judicial expenses
A: B
Ref: CRCACE1PB0519

Q: If a Briton was a resident of the Philippines, is the property located outside the Philippines be included
in his gross estate?
a. No, only property located in the Philippines will be included because he was a Briton.
b. Yes, regardless of the location of the property will be included in the gross estate because he was
a resident.
c. No, he must be both a resident and Filipino citizen to include property outside the Philippines in
his gross estate.
d. Yes, regardless of location of the property will be included in the gross estate because he was a
British citizen.
A: B
Ref: CRCACE1PB0519

An American living in New York died intestate leaving the following properties:
Dodge caliber in New York P 3,000,000
Tiny House in New York 5,000,000
Fixtures in the Tiny House 1,000,000
Proceeds of life insurance with Philam (philamerican) life 2,000,000
Q: Which of the above-listed properties will be included in the decedent’s gross estate?
a. None
b. All his properties
c. Only the life insurance proceeds
d. Only properties outside the Philippines.
A: C
Ref: CRCACE1PB0519