—How do you get to school, Sally?

—My home is only one hundred meters from the school, so I usually to school.

A．take the subway

B．go by taxi

C．walk

D．take the train

下列情形中，不属于税务代理业务范围的是( )。

A．办理税务登记、变更税务登记和注销税务登记

B．审查纳税情况

C．制作涉税文书

D．办理增值税专用发票领购手续