单选题:当需要采取税收强制措施时,下列资产中,不能纳入税收强制范围的是(  )。

题目内容:
当需要采取税收强制措施时,下列资产中,不能纳入税收强制范围的是(  )。 A.被执行人拥有的机动车
B.被执行人拥有的古玩字画
C.被执行人新购入的价值4000元家具
D.被执行人名下的第二处房产

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