企业交纳的下列税金中，不通过“应交税费”科目核算的有（）。

A.印花税

B.耕地占用税

C.房产税

D.土地增值税

His heavy drinking and fond of gambling makes him a poor role model.

A. and fact that he gambles
B. and that he gambles
C. and he gambles which
D. and gambling