[单选题]
Company A is a production company. The company's transactions for December 2019 are as follows:(1) Borrowed the RMB 1 million from a bank by mortgaging its own factory building, which is still in the mortgage period;(2) When corporate A restructures and reorganizes, it used an own office building to invest into a new production company;(3) Company A contributed land and a commercial company contributed fund, jointly building an office building for selfuse, which was used by them separately after completion;(4) Exchanged its idle office building with the factory building of Company Y.Which of above statement(s) is subject to land appreciation tax?
A .(1) only
B .(4) only
C .(3) and (4) only
D .(1), (3), and (4) only
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