Read the following excerpt from a US court opinion:
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if the jury again finds the defendants liable. V The judgment of the district court is reversed in part and affirmed in part. The case is remanded to the district court with instructions to vacate the jury’s verdict and to conduct further proceedings consistent with this opinion. So ordered. 1 . Section 3730(b) of the False Claims Act provides that a "private person[,]” commonly known as a “relator,” may bring a civil action for a violation of § 3729 "in the name of the Government.” 31 U.S.C. § 3730(b). Such an action is known as a "qui tam” suit. The statute permits the government to take over the action and conduct it itself, or to decline to do so, in which case the relator has the right to conduct it. See id. The relator is entitled to different S.Ct. 2008, 36 L.Ed.2d 941 (1973) ; United States v. Hansen, 772 F.2d 940, 947
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What is the most suitable continuation to the opinion? Your options are:
A. holding that the requirement of an offense committed willfully is not met  if a taxpayer has relied in good faith on a prior decision of this court
B. recognizing plaintiff met this burden
C. holding that while the creditor has the initial burden to produce some evidence of lack of good faith the ultimate burden is on the debtor to prove his good faith
D. holding that the defendant did not establish good faith as a matter of law
E. holding that it is not known legally that an offense has been committed until there is a conviction
Reply with [A, B, C, D, E] only.