Read the following excerpt from a US court opinion:
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be clearly erroneous.” Anderson v. City of Bessemer City, N.C., 470 U.S. 564, 574, 105 S.Ct. 1504, 84 L.Ed.2d 518 (1985). A district court reviews a bankruptcy court’s conclusions of law de novo. See Commodore, 331 F.3d at 1259; In re Calvert, 907 F.2d 1069, 1071 (11th Cir.1990). A bankruptcy court’s decision to allow or disallow a claim is reviewed under the abuse of discretion standard. See In re Jazz Casino Co., L.L.C., 2004 WL 2095616, at *5 (E.D.La.2004) (noting that a bankruptcy court’s decisions based upon equitable grounds are reviewed for abuse of discretion) (citing In re Coastal Plains, Inc., 179 F.3d 197, 205 (5th Cir.1999); In re Kolstad, 928 F.2d 171, 173 (5th Cir.1991)); see also Manufacturers Trust Co. v. Becker, 338 U.S. 304, 310 n. 7, 70 S.Ct. 127, 94 L.Ed. 107 (1949)  (citing 11 U.S.C. § 11). A bankruptcy court’s
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What is the most suitable continuation to the opinion? Your options are:
A. holding equitable estoppel barred the plaintiffs claims because all of the claims of the amended complaint were in existence during the bankruptcy proceedings yet the plaintiff did not disclose any of the claims in its bankruptcy petitions plans of reorganization or disclosure statements
B. holding that claims consideration in bankruptcy has no express time limit
C. recognizing that the power of disallowance of claims conferred on the bankruptcy courts embraces the rejection of claims in whole or in part according to the equities of the case and emphasizing that a bankruptcy court may therefore limit the amount of claims in view of equitable considerations
D. recognizing rule that state law governs the substance of claims in bankruptcy proceedings
E. holding that the allowanceor disallowance of claims is unrelated to the dischargeability of those claims under section 523
Reply with [A, B, C, D, E] only.