Read the following excerpt from a US court opinion:
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of scale in operating the fund as it grows larger; 4) comparative fee structures; 5) fallout benefits, i.e., indirect profits to the adviser attributable in some way to the existence of the fund; and 6) the independence and conscientiousness of the directors. See Krinsk v. Fund Asset Management, 875 F.2d 404, 409 (2d Cir.1989) (citing Gartenberg, 694 F.2d at 929-30.) At the pleading stage, a complaint must state more than a legal conclusion that a fee is excessive in order to survive a motion to dismiss. See Levy v. Alliance Capital Management L.P., No. 97-Civ-4672, 1998 WL 744005, at *4 (S.D.N.Y. Oct.26, 1998) (dismissing § 36(b) claim against investment adviser because plaintiff failed to allege why a new advisory agreement’s fees were excessive); Strougo I, 964 F.Supp. at 805 ; Wexler v. Equitable Management Corp., No.
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What is the most suitable continuation to the opinion? Your options are:
A. holding that eaja fees may be awarded for fee litigation without a separate finding that the government was not substantially justified in its position as to the fee litigation as the single finding that the governments position lacks substantial justification  operates as a onetime threshold for fee eligibility  and presumptively encompasses all aspects of the civil action
B. holding that the fee applicant bears the burden of showing that  an adjustment is necessary to the determination of a reasonable fee 
C. holding that where a contract for legal services fails to expressly provide for the amount of the fee a reasonable fee is implied
D. holding that the allegation that the investment advisers fee increased substantially as a result of a funds rights offering to existing shareholders does not support an excessive fee claim under section 36b although it might under section 36a
E. holding that petitioner had failed to exhaust alternative remedies for review of his fee agreement because the ssa notified petitioner he could obtain his fee by filing a fee petition
Reply with [A, B, C, D, E] only.