纳税人购买自用的应税车辆的计税依据为支付给销售方的全部价款和价外费用，下列属于价外费用的有( )。

A．消费税

B．包装费

C．增值税

D．保管费

There are many passengers hit by cars and killed ________ because of the drivers' overdrinking,

so drivers' drinking is strictly limited now.[ ]

A. on the spot  

B. in the spot

C. under the spot  

D. on a spot