(a) Compute Cyril’s value added tax (VAT) liability/refund for the VAT period November/December 2009, giving brief explanations for your treatment of the various items of income and expenditure. (7 marks)

岩体由各向异性向各向同性转化的节理组数为（）。

A、2组及以上

B、3组

C、3组及以上

D、4组