Read the following excerpt from a US court opinion:
```
are different because the obligations of the insurance company are different depending upon whether the claim is based upon a “first-party” contract or a “third-party” relationship. That is, “the theory underlying the tort of bad faith settlement of a first-party claim is that there is an implied covenant of good faith and fair dealing” and this “covenant is dependent upon a contractual relationship between the plaintiff and the insurer.” Id. at 776. In contrast, the “theory underlying the liability” in a third-party case is predicated upon “a fiduciary relationship between the insured and insurer[.]” Id. at 772-773. The second case which convinces me that Nebraska would adopt the general rule is American Driver Svc., Inc. v. Truck Ins. Exchange, 10 Neb.App. 318, 631 N.W.2d 140 (2001) . In arriving at this decision, the Nebraska
```
What is the most suitable continuation to the opinion? Your options are:
A. holding that no fiduciary relationship existed between insured and insurance company providing workers compensation coverage where insured sued for overpayment of premiums thus there was no basis for tolling the statute of limitations
B. holding that despite assurances from the insurance company that the insured could file the pol after femas deadline the insured could not collect because the insured was responsible for timely filing
C. holding that coverage was excluded where insured failed to notify insurance company of all operators and household members as required
D. holding that an insurance policy providing that the insurance company would pay all reasonable expenses incurred by the insured at our request emphasis omitted did not establish an agreement that the insurer would cover attorney fees and costs to the insured in a declaratory action
E. holding a personal profit exclusion applicable to an insured corporation where the purpose of the exclusion was to exclude coverage when the insured received profits to which the insured was not legally entitled
Reply with [A, B, C, D, E] only.