Life is ____  roses, but with what Iam being equipped with by the top teachers in this elite

(精英) school, I surely deserve a promising prospect.     [ ]

A. not all    

B. not every  

C. not that      

D. not any

下列各项中，应征资源税的有（）。

A．生产盐的外商投资企业

B．进口的原油

C．批发零售企业销售盐

D．生产用于出口的卤水