Not far from the club, there was a garden, _____ owner was seated in it playing bridge with his children

every afternoon. [ ]

A. its

B. which

C. whose

D. of which

在税法要素中，对纳税对象总额中的一部分数额免予征税，只就减除后的剩余部分计征税款，被免予征税的这部分数额是( ) 。

A．抵免额

B．免征额

C．税基

D．起征点