Read the following excerpt from a US court opinion:
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Homes, Inc., 202 B.R. 260, 261 (Bankr.S.D.Ohio 1996) (observing that the final decree does not adjudicate any rights between the parties and is more of an administrative step to allow the clerk’s office to dispose of the fully administered case file). On the other hand, a confirmation order incorporates the terms of a chapter 11 plan, orders the performance of the critical promises the debtor made vis a vis its financial reorganization, fixes the rights and obligations of the debtor to each class of creditors, and articulates the essential agreements governing the relationship between the parties in interest and the reorganized debtor. It is generally regarded as the final court determination in a chapter 11 case. See 11 U.S.C. § 1141; In re Layo, 460 F.3d 289, 293-94 (2d Cir.2006) ; In re American Preferred Prescription, Inc.,
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What is the most suitable continuation to the opinion? Your options are:
A. holding that a bankruptcy courts sale order is a final order for res judicata purposes
B. holding that a bankruptcy courts order confirming a plan of reorganization constitutes a final judgment with res judicata effect binding the parties by its terms
C. holding that an unappealed contempt order by a bankruptcy court is a final judgment on the merits for res judicata purposes
D. holding that res judicata did not apply where a trial courts order was not a final judgment
E. holding that an unappealed order is a final judgment on the merits for res judicata purposes
Reply with [A, B, C, D, E] only.