Read the following excerpt from a US court opinion:
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Code under Title 11, unless otherwise specified. 3 . Extended to bankruptcy proceedings by Bankr.R. 7012(b)(2005). 4 . Conley v. Gibson, 355 U.S. 41, 78 S.Ct. 99, 2 L.Ed.2d 80 (1957). 5 . Begier v. IRS, 496 U.S. 53, 110 S.Ct. 2258, 110 L.Ed.2d 46 (1990). 6 . Id. at 58, 110 S.Ct. 2258 (stating that "'property of the debtor'...is best understood as that property that would have been part of the estate had it not been transferred before the commencement of bankruptcy proceedings”). 7 . Id. at 58, 110 S.Ct. 2258; Manchester v. First Bank & Trust Co. (In re Moses), 256 B.R. 641 (10th Cir. BAP 2000)(stating that § 547(b) looks only to transfers of property which "diminished or depleted the Debtor's estate”). 8 . See e.g. Yoppolo v. Greenwood Trust Co. (In re Spitler), 213 B.R. 995 (1997). 9 . The Court is aware that this rule of law
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What is the most suitable continuation to the opinion? Your options are:
A. holding that an order to disgorge funds was final even though the order did not distribute the funds
B. holding that defendant violated section 4b when she misappropriated pool participant funds by soliciting funds for trading and then trading only a small percentage of those funds while disbursing the rest of the funds to investors herself and her family
C. holding that use of borrowed funds constituted a preference because the funds constituted hard cash available for distribution to creditors
D. holding that the creditors right to equitable relief constituted a dischargeable claim
E. holding that companys president was trustee of trust funds because he had control and direction over the funds
Reply with [A, B, C, D, E] only.