Read the following excerpt from a US court opinion:
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v. Ford Motor Cre creditor owes to the debtor must be incurred for the specific purpose of achieving setoff rights.” In re Summit Fin. Servs., Inc., 240 B.R. 105, 120 (Bankr.N.D.Ga.1999) (citing Official Comm. of Unsecured Creditors v. Mfr. & Traders Trust Co. (In re The Bennett Funding Grp., Inc.), 146 F.3d 136, 140 (2d Cir.1998)). The debtor has the burden of proving that a creditor obtained a claim for the purpose of obtaining setoff rights. In re Energy Co-op., Inc., 100 B.R. 992, 995 (N.D.Ill.1989) (citing Record Club of Am. v. United Artists Records, 80 B.R. 271 (S.D.N.Y.1987)). “There must be facts to show an intent to manipulate the balance in order to create an issue of fact.” Energy Co-op., 100 B.R. at 995. See In re Dillard Ford, Inc., 940 F.2d 1507, 1513 (11th Cir.1991) . But see In re Bohlen Enter., Ltd., 859 F.2d
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What is the most suitable continuation to the opinion? Your options are:
A. holding that a creditor could not set off a debt owed on a loan that he took out a month before the bankruptcy against the value he paid for investment certificates from the debtorbank a year earlier in order to improve his position as a creditor based on the timing of the loan
B. holding that when a creditor on multiple debts applies an undesignated partial payment by the debtor to a debt on which the statute of limitations has not yet run the payment tolls the statute of limitations on that debt
C. holding that for purpose of the means test debtor can deduct mortgage payment even though debtor will abandon property
D. holding that creditor did not have actual knowledge of the bankruptcy filing where the debtor informed creditor of the possibility that a bankruptcy case would be filed
E. holding that a creditor did not incur debt for the purpose of set off where it stopped payment to the debtor
Reply with [A, B, C, D, E] only.