A.960 B.1020 C.1920 D.2160
A.5%~10% B.3%~5% C.2%~6% D.1%~3%
A.甲應繳納契稅14.7萬元 B.甲應繳納契稅3.3萬元 C.乙應繳納契稅18萬元 D.乙應繳納契稅3.3萬元