— Why did you refuse to move into the office?

— Because it was really in a poor ____ and dirty.[ ]

A. form

B. situation

C. shape

D. state

某烟厂的卷烟是用外购已缴纳消费税的烟丝生产出来的，则卷烟在计征消费税时应扣除外购的烟丝已纳的消费税税款。( )