You are a project manager of a small construction project. Your project was budgeted for US $72,000 over a six week period. As of today, you’ve spent US $22,000 of your budget to complete work that you originality espected would cost US $24,000. According to your schedule, you should have spent US $30,000 by this point. Based on these circumstances, you project could be BEST described as ______ .

A) under budget
B) over budget
C) on budget
D) need more info

下列各项中，应征收土地增值税的是( )。

A．赠予社会公益事业的房地产

B．个人之间互换自有居住用房地产

C．抵押期满权属转让给债权人的房地产

D．兼并企业从被兼并企业得到的房地产