下列项目中，（）属于税务代保管资金的内容。

A.个人出售住房所应缴纳的个人所得税纳税保证金

B.外省、自治区、直辖市来本辖区从事临时经营活动的单位和个人申请领购发票按现行规定交纳的发票保证金

C.纳税担保金

D.采取税收保全措施扣押的现金

E.税收强制执行拍卖、变卖的款项

This is the second factory, ______ I used to work, many workers of______ still have a good relationship with me.

A．where, which

B．that, whom

C．which, which

D．that, which