Over the past two years, a firm reported higher operating cash flow as a result of securitizing its accounts receivable and from increasing income tax benefits from employee stock options. The tax benefits are solely the result of higher tax rates. Should an analyst conclude that these two sources of operating cash flow are sustainable()

A. Both sources are sustainable.

B. Neither source is sustainable.

C. Only one of these sources is sustainable.

根据企业所得税法律制度规定，农村商业银行的下列各项收入中，属于免税收入的是（）。

A、国债利息收入

B、中小企业贷款利息收入

C、财政拨款

D、确实无法支付的应付款项