— Sally and Rose _____ about the TV show now.

— Let's join them quickly. [ ]

A. talk

B. talked

C. are talking

应纳税额＝销售额×征收率。这个公式适用于（）应纳税额的计算。

A.一般纳税人  

B.小规模纳税人  

C.进口货物  

D.以上都不对