某企业将一座办公楼无偿赠与当地一子公司的，其营业税纳税义务发生时间为( )。

A．办公楼处置权转移的次日

B．办公楼处置权转移的当天

C．办公楼收益权转移的当天

D．办公楼所有权转移的当天

—Nancy, would you please remove the big box here to make some room for my books?

— Of course, but_____, I want to select some of your books to read.

A．as a matter of fact

B．as a reward for

C．in turn

D．in return