纳税义务人因不可抗力或者在国家税收政策调整的情形下，不能按期缴纳税款的，经( )批准，可以延期缴纳税款，但是最长不得超过6个月。

A．海关总署
B．关税税则委员会
C．直属海关
D．商务部

A client undergoes a total hip replacement. Which statement made by the client would indicate to the nurse that the client requires further teaching（）

A. "I’ll need to keep several pillows between my legs at night. "
B. "I need to remember not to cross my legs. It’s such a habit. "
C. "The occupational therapist is showing me how to use a ’sock puller’ to help me get dressed. "
D. "I don’t know if I’ll be able to get off that low toilet seat at home by myself. "