— __________ are singers. 

— My father is _____. [ ]

A. Tom and Jim's fathers; a singer and an actor

B. Tom and Jim's father; a singer and actor

C. Tom's and Jim's father; a singer and an actor

D. Tom's and Jim's fathers; a singer and actor

海关法律体系根据制定的主体和效力的不同分为：

A．《海关法》

B．行政法规

C．海关规章

D．规范性文件