年 12 月甲企业向税务机关应缴纳增值税 30 万元，实际缴纳 20 万元；向税务机关应缴纳消费税 28 万元，实际缴纳 12 万元。已知教育费附加征收比率为 3％。计算甲企业当月应当缴纳教育费附加的下列算式中，正确的是（ ）。
Current events.Point out to students that in 1997 the U.S. Postal Service issued a Kwanzaa stamp to commemorate the holiday. An even newer Kwanzaa stamp was introduced on October 16, 2004. Talk about why the USPS might have issued Kwanzaa stamps in addition to its other holiday stamps. Ask...