I have always been honest and straightforward , and it doesn’t matter        I’m talking to .

A．who is it

B．who it is

C．it is who

D． it is whom

津天覃报关行在被立案调查前，为了扩大市场竞争能力，兼并了实行B类管理的天津雷斯霍克报关行，兼并扩大后的天覃报关行应该按照AA类企业管理。