Most of the students have hardly ever been to the Grand Canyon, __     ?

A．haven’t they

B．have they

C．aren’t they

D．are they

税务部门向开小卖部的小王征税，小王拒绝纳税，理由是：“我是个体户，小本经营，还要纳税吗？”你如何看待小王的行为[ ]

①小王拒绝纳税的行为涉嫌违法，但与道德无关

②小王拒绝纳税的行为涉嫌违法，又是不道德的

③小王应缴纳企业所得税

④小王应缴纳个人所得税

A、②④

B、①④

C、①②

D、②③