根据装修部门的不同，在民用建筑中建筑内部装修包括（）。

A.顶棚

B.墙面

C.地面

D.隔断的装修

E.固定饰物

Indata Company sold a specially manufactured item for $ 5000000 on December 31,2006. The item was sold on an installment sale basis, with $1000000 paid on the date of the sale and $ 4000000 to be paid in four annual installments of $1000000 plus interest at the market rate of 6 percent. Indata’ s tax rate is 40 percent and its costs to construct the item were $ 2500000. Indata recognizes the entire amount of the sale as income on the date the sale is made for accounting purposes, but not until cash is received for tax purposes. On its balance sheet dated December 31,2006, Indata will, as a result of the transaction described above, increase its deferred tax:

A．

B．

C．