阅读理解。

     There is a small zoo next to my home. It's a Sunday morning. I'm visiting

the zoo with my parents. There is a lion,two monkeys,a giraffe,two camels,

and a wolf at the zoo. What are they doing? Let me tell you. The lion is eating meat. The black monkey is eating bananas and the brown(棕色的)one is

climbing a tree. The giraffe is lying on the floor. What are the camels doing? They are eating leaves. What is the wolf doing? Sorry,I don't know. I can't see it clearly(清楚地). A tall man is standing in front of me.

阅读短文回答下列问题。

1. What day is it today?

2.How many wolves are there at the zoo?

3.What is the lion doing?

4.What is the brown monkey doing?

5.Are the camels drinking water?

根据2009年1月1日开始施行的《增值税暂行条例实施细则》规定，委托其他纳税人代销货物，未收到代销清单及货款的，增值税纳税义务发生时间为发出代销货物满()天的当天。

A.90

B.60

C.180

D.240