土地增值税的纳税人在转让房地产时缴纳的印花税因列入管理费用中，故在税金中不允许扣除。（）

A dead reckoning (DR) plot（）.

A.must utilize magnatic courses

B.must take set and drift into account

C.should be replotted hourly

D.should be started each time the vessels position is fixed