_______ by the police, the kidnappers had nothing to do but ______ up.

A．Surrounding...to give

B．Having surrounded...give

C．Surrounded...to give

D．Surrounded...give

下列税种中______与公路工程相关。

A．耕地占用税

B．房产税

C．固定资产投资方向调节税

D．土地增值税