题目内容

刘某有二套房子,将其中ー套120万元的赠给儿子,另一套100万元的赠给对自己有直接赡养义务的好友,契税税率为3%。下列说法正确的是()万元。

A. 儿子交契税3.6
B. 好友交契税3
C. 刘某交营业税6
D. 刘某交营业税5

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