Read the following excerpt from a US court opinion:
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followed by ten years’ probation. Because the postconviction court lacked jurisdiction to reduce the sentence, we reverse. A motion to reduce or modify a sentence must be filed “within 60 days after receipt by the court of a mandate issued by the court on affirmance of the judgment and/or sentence on an original appeal.” Fla. R. Crim. P. 3.800(c). Although Stewart sought collateral postcon-viction relief after our mandate issued, she did not pursue further appellate review of her judgment and sentence. Accordingly, jurisdiction returned to the trial court to hear the rule 3.800(c) motion on May 18, 2006, the date the mandate issued from this court. Stewart had sixty days from that date to seek modification of her sentence. See Joseph v. State, 835 So.2d 1221, 1221 (Fla. 5th DCA 2003) . The motion at issue in this appeal was filed
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What is the most suitable continuation to the opinion? Your options are:
A. holding that a judgment and sentence become final when direct review proceedings are concluded and jurisdiction returns to the trial court to entertain motions for postconviction relief
B. holding that for purposes of  2255 motions a federal criminal judgment becomes final when the time for filing a direct appeal expires
C. holding that jurisdiction to entertain a motion to withdraw a guilty plea pursuant to icr 33c expires when the judgment of conviction becomes final ie when an appeal is concluded or in the absence of an appeal when the time for appeal has expired
D. holding that a judgment and sentence which are not appealed become final when the thirtyday period for taking an appeal has expired
E. holding that a district court judgment is not a final judgment appealable by the defendant unless it includes the final adjudication and the final sentence
Reply with [A, B, C, D, E] only.