The sound of the birds __________happy memories of my childhood holidays.

A．called up

B．called for

C．called on

D．called in

依据个人所得税法规定，对个人转让有价证券取得的所得，应属( )征税项目。

A．偶然所得

B．财产转让所得

C．股息红利所得

D．特权使用费所得