Read the following excerpt from a US court opinion:
```
105, 312 A.2d 857 (1973) and City of Passaic v. Consolidated Police & Firemen’s Pension Fund Commission, 18 N.J. 137, 113 A.2d 22 (1955). In Bulman, supra, the Court held that a twenty-five year lease arrangement under which the State would assume ownership of a building at the end of the lease did not create a present debt subject to the Debt Limitation Clause even though future rent installments would be paid out of current revenues annually appropriated. 64 N.J. at 117-18, 312 A.2d 857. Similarly, in City of Passaic, supra, a statute requiring the State to contribute annually to the Police and Firemen’s Pension Fund was held not violative of the Clause because no present debt was created. 18 N.J. at 147, 113 A.2d 22; see also State v. Lanza, 27 N.J. 516, 525, 143 A.2d 571 (1958) , appeal dismissed, 358 U.S. 333, 79 S.Ct. 351,
```
What is the most suitable continuation to the opinion? Your options are:
A. holding that the university was not a political subdivision of the state because it had no power to tax or cause taxes to be levied
B. holding that tax exemption for church property does not violate establishment clause
C. holding statute requiring state to pay certain municipalities amounts equal to property taxes lost after condemnation for reservoir did not violate clause because tjhere is no bargain or professed contractual conventional or legal undertaking to recom pense the given loss of tax revenue but rather a truly voluntary appropriation for a lawful object 
D. holding that taxes were a claim against the estate that had to be filed in probate court thus reversing an order requiring heirs to pay taxes on estate property because the district court did not have jurisdiction
E. holding that the essential purpose of use tax is the recoupment of lost sales tax revenue
Reply with [A, B, C, D, E] only.