Read the following excerpt from a US court opinion:
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172. Le Doux’ filings qualify as purported returns because she prepared them on official Form 1040s and signed them. See Form 1040 U.S. Individual Income Tax Return 1997; Form 1040 U.S. Individual Income Tax Return 1988. Le Doux admits in an attachment to these filings that she intended the IRS to treat them as tax returns: “I Vera Le Doux, am submitting these as part of my ... income tax returns.” Form 1040 U.S. Individual Income Tax Return 1997, at 3; Form 1040 U.S. Individual Income Tax Return 1988, at 3. Le Doux failed to provide information upon which the IRS could judge the return’s correctness. Le Doux’ returns contain zeros, not the financial information the IRS needs to judge the correctness of her return. See Bradley v. United States, 817 F.2d 1400, 1403-1404 (9th Cir.1987) ; Hoffman v. United States, 209 F.Supp.2d 1089,
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What is the most suitable continuation to the opinion? Your options are:
A. holding that argument offered in defense of decision below had been waived when not raised below
B. holding blank return did not provide sufficient information despite taxpayers income being below the filing threshold
C. holding that intentional failure to file an information return is not a willful filing
D. holding that   1252d1 bars the consideration of bases for relief that were not raised below and of general issues that were not raised below but not of specific subsidiary legal arguments or arguments by extension that were not made below
E. holding that arguments not raised below are waived for appeal
Reply with [A, B, C, D, E] only.