企业所得税法公布前已经批准设立的企业，依照当时的税收法律、行政法规规定，享受低税率优惠的，按照国务院规定，可以在本法施行后（）年内，逐步过渡到本法规定的税率。

A.1

B.3

C.5

D.6

When asked how he liked his job, he said he was happy _____ he was．

A．what

B．who

C．where

D．how