Read the following excerpt from a US court opinion:
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of the Property. In order to determine whether the owner of a property is a nominee, a court may consider any of the following factors: (1) whether the taxpayer expended personal funds for the property; (2) whether inadequate or no consideration was paid by the alleged nominee; (3) whether the property was placed in the alleged nominee’s name in anticipation of a lawsuit or other liability; (4) whether the taxpayer enjoys the benefits of, retains possession of, and exercises dominion and control over the property; (5) whether a close family relationship exists between the taxpayer and the alleged nominee; (6) whether conveyances between the taxpayer and alleged nominee were recorded; and (7) whether the alleged nominee interferes with the taxpayer’s use of the property. Id. at 694-95 . Based on the factors listed above, there are
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What is the most suitable continuation to the opinion? Your options are:
A. recognizing that mcl 57011076 provides a real property owner with a defense to a claim of lien if the owner can show that the sum of payments made pursuant to the specific contract plus the claim of lien exceed the price of the contract
B. holding that owner of townhouse was nominee of relative and therefore lien on property by irs was proper
C. holding that property seized by a creditor prior to debtors bankruptcy was property of the estate even though creditor  the irs  held a secured interest  a tax lien  in the property
D. holding that where property subject to the irss timely filed lien is sold during a nonjudicial sale and the irs is not given notice of the sale the sale of the property is made subject to and without disturbing the lien
E. holding that the lien bond releases the property from the lien but the lien is then secured by the bond
Reply with [A, B, C, D, E] only.