下列税种中，不属于《税收征收管理法》适用范围的是（）。

A.所得税

B.营业税

C.耕地占用税

D.土地增值税

If people change wetlands to make ____ for farms, birds will not have enough ____ to live.[ ]

A. room, space

B. rooms, space

C. space, rooms

D. spaces, room