Read the following excerpt from a US court opinion:
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of the case but before the case is closed, dismissed, or converted to a case under chapter 7, 11, or 12 of this title, whichever occurs first[.] Id. § 1306(a)(1). There is a split of authority on the issue of whether life insurance proceeds acquired by a debtor more than 180 days after filing a Chapter 13 case are property of the estate. However, “[t]he overwhelming majority of courts to have addressed this issue ‘agree that § 1306 modifies the § 541 time period in Chapter 13 cases.’ ” Carroll v. Logan, 735 F.3d 147, 151 (4th Cir.2013) (quoting Vannordstrand v. Hamilton (In re Vannordstrand), 356 B.R. 788 (10th Cir. BAP 2007) (collecting cases)); accord Dale v. Maney (In re Dale), 505 B.R. 8, 13 (9th Cir. BAP 2014). But see In re McAllister, 510 B.R. 409, 420 (Bankr.N.D.Ga.2014) ; In re Key, 465 B.R. 709, 712
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What is the most suitable continuation to the opinion? Your options are:
A. holding that an executor named in a will is not subject to the nonresident restriction set forth in  43222
B. holding that the specific date restriction set forth in  541a5 controls and that  1306a1 does not eliminate that restriction
C. holding valid an ownedbutunscheduled restriction in a um policy
D. holding that the judges restriction of the class was not an abuse of discretion
E. holding that grantee of restriction may enforce covenant in equity
Reply with [A, B, C, D, E] only.