A description least likely to explain put-call parity is:（）

A．A fiduciary call option strategy and a protective put option strategy for an underlying asset are equal in value.

B．A put is equivalent to a long call, a long position in the underlying asset, and a long position in the risk-free asset.

C．A call is equivalent to a long put, a long position in the underlying asset, and a short position in the risk-free asset.

由于房地产开发企业开发的商品房在出售前，对房地产开发企业而言是一种产品，因此，对售出前房地产开发企业已使用或出租、出借的商品房应按规定不征收房产税。( )