(c) State the due date for the payments of preliminary income tax for the year 2006 and the latest date by which the income tax return for this year should be filed with the Revenue. (2 marks)

某房屋建筑物的设计使用年限为25年，则其地基基础的设计使用年限应为（）年。

A.≥100

B.≥50

C.≥25

D.≥5