Its, B, Nuestras. because it means its ours as previously it says nosotros.
I think is impuestos al valor agregado.
Answer:
Explanation: Ser is generally used when describing permanent things (Nationality, Occupation, Physical description, Personality, Time and dates, Events, Relationships, Possession) and Estar when describing temporary things (Location, Emotions, Moods, Temporary conditions)
im so sorry i hope i did it right.