Read the following excerpt from a US court opinion:
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to § 1302(b)(1), which incorporates the duties specified in, among others, § 704(a)(9). These courts have held that because a trustee is required to perform certain statutory duties after conversion, other functions, such as the distribution of funds and the filing of claims objections, are a logical extension of the trustee’s authority to complete the administration of the chapter 13 estate. See In re Pegues, 266 B.R. at 334-35 (citing Hardin and Galloway). These decisions fail to distinguish between post-confirmation reporting duties and substantive administrative matters related to a chapter 13 trustee’ ude that the payments received by the Trustee are not held in trust pending distribution and that creditors have no vested interest in the funds held by the Trustee upon conversi ; Calder v. Job, 973 F.2d 862, 866 (10th
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What is the most suitable continuation to the opinion? Your options are:
A. holding that payments made to a debtor from inter vivos trusts within 180 days of filing the petition are not interests by way of bequest devise or inheritance and are not part of the bankruptcy estate
B. holding that funds held by chapter 13 trustee become property of the chapter 7 estate upon conversion not subject to exemption
C. holding that the corpus of an inheritance is not included in a parents gross income but that the interest generated by an inheritance is
D. holding that income payment debtor received from spendthrift trusts or was entitled to receive by terms of the trusts within 180 days of filing of debtors bankruptcy petition constituted bequests and became property of debt ors estate under  541a5a
E. holding inheritance received by debtor more than 180 days after filing but before conversion is property of chapter 7 estate
Reply with [A, B, C, D, E] only.