SUPPLEMENTARY INSTRUCTIONS1. Calculations and workings need only be made to the nearest RMB.2. All apportionments should be made to the nearest month.3. All workings should be shown.TAX RATES AND ALLOWANCESThe following tax rates and allowances are to be used in answering the questions.

ALL FIVE questions are compulsory and MUST be attempted

可摘义齿修复基牙选择中，考虑到美观和本身牙周膜面积问题，除特殊情况外，下列一般不选择的基牙是

A．第二前磨牙
B．第二磨牙
C．中切牙和侧切牙
D．第一磨牙
E．第一前磨牙