Read the following excerpt from a US court opinion:
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discovering their wrongdoing. Davis was not a case where the plaintiff recognized a basis for a lawsuit but was persuaded to forego enforcing her right until after the statute of limitations expired. The policy underlying equitable estoppel would certainly justify its application to the fiduciary relationship allegedly abused in Davis. However, S.A.P. should not be read to let in thro d 1049 (Fla. 4th DCA 1991) (determining insurer equitably estopped from raising statute of limitations defense, when it agreed to appellant's demand to arbitrate, and had helped to pick arbitrators before five-year period for claim proceeding to arbitration ended); Baptist Hosp. of Miami, Inc. v. Carter, 658 So.2d 560 (Fla. 3d DCA 1995), abrogated by May v. Ill. Nat’l Ins. Co., 771 So.2d 1143 (Fla.2000) ; Alachua County v. Cheshire, 603 So.2d 1334
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What is the most suitable continuation to the opinion? Your options are:
A. holding estate of decedent estopped where widow affirmatively told hospital that estate had no assets and would not be probated where decadents estate in fact did have assets to pay unpaid medical bills
B. holding that for estate tax purposes property is to be valued as it exists in the hands of the estate
C. holding that the decedents estate had standing because the traditional requirement that the plaintiff show an injury in fact that is fairly traceable to the conduct of the defendant is met by the allegation in the complaint that the defendants actions resulted in the diminishment of the assets of the estate
D. holding that a legal malpractice claim arising from errors by an attorney in rendering estateplanning services is properly brought by the personal representative of the estate when excess estate taxes are paid by the estate in contravention of the decedents intended estate plan
E. holding that the debtors false statements about the location of assets of the estate were material to the proceedings
Reply with [A, B, C, D, E] only.