單項選擇題財產(chǎn)轉(zhuǎn)讓所得,以()為應(yīng)納稅所得額。

A.轉(zhuǎn)讓財產(chǎn)的收入額
B.轉(zhuǎn)讓財產(chǎn)的收入額減除財產(chǎn)原值
C.轉(zhuǎn)讓財產(chǎn)的收入額減除財產(chǎn)原值和合理費用后的余額
D.轉(zhuǎn)讓財產(chǎn)的收入額減除財產(chǎn)原值和所有費用后的余額