—  It's really a miracle! You're still alive at all after such a terrible accident!

—  Thank goodness! But for the stick of the tree branch, I ____. [ ]

A. would have been killed

B. had been killed

C. be killed

D. was killed

刘某系某大学文学院教授，2011年编写了一部文学作品并出版上市，由于市场反映良好，刘教授将著作权一次性转让给了某出版社，取得转让收入10万元。已知营业税税率为5%。刘教授应缴纳的营业税为5000元。( )