李小姐是北京人，在上海有一套住房，由于私人原因欲将其出售，则其出售房屋后，需要向（）主管税务机关申报纳税。

A.北京市

B.上海市

C.北京市或上海市

D.中国境内任意地市

It is greatly _____ that he gave back the money he found to the owner. [ ]

A. to his satisfaction

B. to his delight

C. to his credit

D. to his surprise