[单选题]
According to The Detailed Rule for the Implementation of the Provisional Regulation of the People's Republic of China on Business Tax, which one of following can be classified as concurrently activities that operates both business taxable service, goods or non-taxable labor service.
A .Construction Company provide construction material as well as provide construction andinstallation services for the construction project.
B .Photo studio provide photograph service meanwhile sell photo frame.
C .Hotel provide gust room, restaurant provide services meanwhile open shopping mall salegoods.
D .Hotel provide catering service meanwhile sale drinks.
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