问题详情

WhichofthefollowingtransactionsisNOTsubjecttolandappreciationtax(LAT)？
A.Astate-ownedenterprisecontributeditslanduserightascapitaltoitssubsidiaryforthesubsidiarytobuildashoppingmall
B.Alocalgovernmenttransferredalanduserighttoapropertydeveloper
C.Apropertydevelopersoldastandardresidentialpropertywithalandappreciationvalueof63%
D.Anindividualsoldhisself-usedresidenceafterowningitforoneyear

请帮忙给出正确答案和分析，谢谢！