Read the following excerpt from a US court opinion:
```
a contract or whose rights, status or other legal relations are affected by a statute, municipal ordinance, contract, or franchise may have determined any question of construction or validity arising under the instrument, statute, ordinance, contract, or franchise and obtain a declaration of rights, status, or other legal relations thereunder. Id. We have noted that actual litigation is not required for relief under our declaratory-judgment statute. Jessup v. Carmichael, 224 Ark. 230, 272 S.W.2d 438 (1954). However, the statue does require that litigation be pending or threatened. Id. We have also noted that while Ark. Code Ann. § 16-111-104 recognizes a party’s right to a declaratory judgment, a justiciable controversy is required. Mastin v. Mastin, 316 Ark. 327, 871 S.W.2d 585 (1994) . The justiciability requirement was discussed
```
What is the most suitable continuation to the opinion? Your options are:
A. holding that the insurers declaratory relief action presented a justiciable controversy for the injured parties even though the insured tortfeasor had suffered a default judgment
B. recognizing that a justiciable controversy is a real and substantial controversy that is ripe and appropriate for judicial determination as opposed to a dispute or difference of contingent hypothetical or abstract character
C. holding that the case presented no justiciable controversy and that a review of the matter would render an improper advisory opinion
D. recognizing that an advisory opinion is one that offers an opinion on a moot issue
E. holding that when the government conceded that a taxpayer has a right to monetary relief a justiciable case or controversy no longer exists and any declaratory interpretation would not be incident to a judgment
Reply with [A, B, C, D, E] only.