. The boys enters the classroom, smiling and______, and_______down to have their lessons

A．talk; sat

B．talking; sitting

C．talking; sat

D．talked; sitting

主管税务机关应着重从哪些方面加强非货币性资产投资确认所得、债务重组所得、捐赠收入均匀计入应纳税所得的管理？