Which of the following statements is true according to the first paragraph?(  )

• A、GNP equals national income plus indirect business taxes.
• B、GNP excludes both capital consumption allowances and indirect business taxes.
• C、Personal income is regarded as the total money income received by an individual after his or her taxes are paid.
• D、The money that goes for capital consumption is not regarded as income.

第七部分:短文寫作(第51題,30分)

51.請根據下列材料寫一篇150詞左右的英語短文。

On college campuses across the nation, there is a noticeable phenomenon that we cannot afford to ignore: far too many young college students lack the sense of gratitude. What is your opinion about this phenomenon?

It can be easily seen from this passage that the government levies tax on      .(  )

• A、corporation profits
• B、every individual even though his income is very low
• C、those who work in joint ventures
• D、those who work in government departments