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甲工厂的生产污水流入承包的鱼塘，致使鱼虾死亡，损失2万元。起诉，请求甲工厂赔偿。下列哪些事实应当由甲工厂承担举证责任？A.
甲工厂的生产污水是否流入承包的鱼塘
B.
承包的鱼塘鱼虾死亡造成损失的具体数额
C.
鱼虾死亡的原因是否为甲工厂污水所致
D.
是否具有免责事由
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