(1) Option A: A tax rate of 9% applies and is not exempted; (2) Option B: The direct importation of goods for the exclusive use of disabled persons by organizations of disabled persons (excluding medical equipment companies) is exempted from value-added tax; (3) Option D: Individuals who sell to the public housing purchased less than 2 years ago are subject to the full value-added tax at a rate of 5%, irrespective of the region and the nature of the housing .