They’re not playing baseball today ___________ the rain.

A．because

B．as

C．since

D．because of

(b)(i) State the value added tax (VAT) treatment of the disposal of self-used fixed assets. Your answer should deal with assets which were bought both before and after 1 January 2009; (2 marks) (ii) State the value added tax (VAT) treatment of the disposal of used articles (other than those used as fixed assets) and used cars; (2 marks) (iii) The following transactions all occurred in the month of August 2009. All figures are stated including value added tax (VAT). (1) Company D sold a used machine for RMB 250,000, which had been bought in January 2008 for RMB 200,000. (2) Company E (a small-scale VAT taxpayer) sold a used machine for RMB 180,000, which had been bought in October 2005 for RMB 200,000. (3) Company F sold a used machine for RMB 150,000, which had been bought in January 2009 for RMB 120,000. (4) Company G (a small-scale VAT taxpayer) sold a used machine for RMB 150,000, which had been bought in January 2009 for RMB 120,000. (5) Company H sold a used car for RMB 150,000, which had been bought in January 2009 for RMB 120,000.Required:In the case of each of the sales (1) to (5), calculate the value added tax (VAT) payable.Note: unless otherwise stated all the companies are general VAT taxpayers. (5 marks)