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【单选题】
关于“专项附加扣除”规定：①子女教育：符合扣除条件的每个子女每月扣除1000元，多个符合扣除条件的子女，每个子女均可享受扣除；扣除人由父母双方选择确定。既可以由父母一方全额扣除，也可以父母分别扣除500元。②赡养老人：被赡养老人年满60周岁（含），若纳税人为独生子女每月扣除2000元，若纳税人为非独生子女，可以兄弟姐妹分摊每月2000元的扣除额度，但没人分摊的额度不能超过每月1000元。具体分摊的方式有均摊、约定、指定分摊。2019年1月的工资单由如下项目构成：基本工资8000元，加班费1200元，2018年度12月份的奖金1500元，差旅费津贴300元，按规定扣缴的“五险一金”为960元。向单位报送的专项附加扣除信息如下：上小学的儿子一名，夫妻约定子女教育由扣除；为独生子女，父亲年满60周岁。当月单位应预扣预缴个人所得税（ ）元。
A.
76.2
B.
52.2
C.
67.2
D.
32.7
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B.
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【判断题】地震灾害时,旅游者必须外出时应身穿较为鲜艳的衣服,并在随时能抓住固定物的地方行走。
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