Read the following excerpt from a US court opinion:
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Hum. Res.Code Ann. § 36.113(b); Va.Code Ann. § 8.01-216.8. 121 . Fed.R.Civ.P. 9(b). 122 . United States ex rel. Franklin v. Parke-Davis, 147 F.Supp.2d 39, 46 (D.Mass.2001) (quoting United States ex rel. Walsh v. Eas e of an actual false claim is 'the sin qua non of a False Claims Act violation.’ " (quoting Clausen, 290 F.3d at 1311)). 129 . Id. at 232. 130 . See id. 131 . Id.; see also Walsh, 98 F.Supp.2d at 147 ("Relator’s First Amended Complaint, in essence, sets out a methodology by which the vendors might have produced false invoices, which in turn could have led to false claims. Without citing a single false claim arising from an allegedly false invoice, Relator has not met even a bare-bones Rule 9(b) test.”). 132 . Karvelas, 360 d. 148 . See id. at 235; Walsh, 98 F.Supp.2d at 147 . 149 . See Karvelas, 360 F.3d at 235
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What is the most suitable continuation to the opinion? Your options are:
A. holding that false arrest and false imprisonment claim were not duplicative
B. holding that the plaintiff failed to satisfy rule 9b when his complaint did not cite one single false claim arising out of the defendants alleged methodology that may have produced false claim invoices
C. holding a complaint failed to satisfy rule 9b where the allegations were lacking in detail
D. holding that the chief financial officer of a hospital had sufficient access to the allegedly false cost reports resulting from the false invoices to require him to plead at least one example of a false claim with particularity
E. holding that false arrest is one means of committing false imprisonment
Reply with [A, B, C, D, E] only.