-Let's play volleyball.

-__________. But my volleyball is not here.[ ]

A. It's under the desk

B. That sounds good

C. We are in the school

D. That sounds boring

丁公司将自制的产品调往异地办事处准备出售，该产品应缴消费税和增值税，按税法规定，被领用产品的增值税和消费税纳税义务发生时间为产品完工入库的当天。（　）