下列不在区位分析范围内的是( )

A．区位内的自然和基础条件

B．区位内政府的产业政策和其他相关的经济支持

C．区位内的地理位置

D．区位内的比较优势和特色

(a) Briefly explain the circumstances in which a charitable donation, including a donation in kind, is allowable as a deduction for enterprise income tax (EIT) and state the administrative requirements for such donations. (5 marks)