[单选题]
Company A provides land and Company B provides construction labour, jointly develop real estate. After completion, Company A and Company B had half of the property right respectively. Company A transfers the half of housing property it has obtained, and Company B uses the half of housing property for its own purpose after acquiring it.(1) Land appreciation tax shall be collected when Company A’s provision of land;(2) Land appreciation tax is temporarily exempted for Company B’s using the jointly-built house for its own purpose;(3) Land appreciation tax shall be collected for Company A's transfer of buil-t up housing property as per the transfer added-value;(4) LAT should be accounted on distributing properties after construction.Which of the above statement(s) about tax treatment is correct?
A .(1) and (4) only
B .(2) and (3) only
C .(2), (3), and (4) only
D .All of the above
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