How surprising ______ he should have refused to come !

A．is he that

B．he is that

C．is it that

D．it is that

行政机关对查封、扣押的物品检测、检验、检疫或者技术鉴定的费用（）。

A.由当事人和行政机关平均分摊

B.由行政机关承担

C.由行政机关和当事人合理分配

D.由当事人承担