[单选题]
Company T registered in China, had the following businesses in 2016:(1) RMB 1,000 of three-year government bond was bought in the beginning of the year;(2) The proceeds of RMB 1,050 gained from the government bond transfer after 300-dayholding;(3) The interests of the government bond would be paid back with the principal when beingexpired; the annual interest rate is 4.3%.How to pay EIT when Company T obtained the interests and proceeds from government bondtransfer in 2016?
A .Interests of government bond were tax exempt, proceeds from government bond transferwere taxed at the income of RMB 50.
B .Interests and proceeds from government bond transfer were both tax exempt.
C .Interests of government bond were taxed at income of RMB 35; proceeds fromgovernment bond transfer were taxed at income of RMB 15.
D .Interests of government bond were tax exempt; proceeds from government bond transferwere taxed at income of RMB 15.
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