—Is Jim's birthday March 2lst?

—______. It's May 12th.      [ ]

A. Yes, it is    

B. No, he isn't    

C. Yes, he is    

D. No, it isn't

企业连续持有居民企业公开发行并上市流通的股票不足12个月取得的投资收益不属于免税收入。