Gifts received are not subject to income taxation；however the donor is subject to the gift tax rules on the making of a gift.（）

This is my father ---Hello , （） Liu.

A．Miss
B． Mr
C．Mrs
D．Father

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Hello，may I speak to John？ ——（）

A.Yes，this is John speaking
B.Yes，I’m John
C.Yes，that’s right
D.Yes，speak，please

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