Read the following excerpt from a US court opinion:
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245 B.R. 672 (10th Cir. BAP 2000). 13 . See K.S.A. § 40-414; Osment v. Trout (In re Trout’s Estate), 156 Kan. 120, 123, 131 P.2d 640 (1942); see also In re Douglas, 59 B.R. 836, 837 (Bankr.D.Kan.1986); In re Chadwick, 113 B.R. 540, 545 (Bankr.W.D.Mo.1990). 14 . 11 U.S.C. § 1306(a)(1) & (2) (emphasis added). 15 . 11 U.S.C. § 1327(b) (emphasis added). 16 . In re Adams, 12 B.R. 540 (Bankr.D.Utah 1981). 17 . § 362(b)(2)(B) (emphasis added). 18 . In re Adams, 12 B.R. 540, 541 (Bankr.D.Utah 1981). 19 . "[T]he plan may — ... (9) provide for the vesting of property of the estate, on confirmation of the plan or at a later time, in the debtor or in any other entity....” 20 . In re Adams, 12 B.R. 540, 542 (Bankr.D.Utah 1981) (emphasis added). 21 . In re Johnson, 36 B.R. 958 (Bankr.D.Utah 1983) . 22 . In re Root, 61 B.R. 984 (Bankr.D.Colo.
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What is the most suitable continuation to the opinion? Your options are:
A. holding that order denying confirmation of plan became final when upon being notified that the debtors did not intend to seek confirmation of an alternate plan the court dismissed their case
B. holding that an outofwedlock childs pending claim for retroactive child support was nondischargeable in bankruptcy because a debt for child support arises upon the birth of the child and that the fact that no court had yet ordered the debtor to support the child does not take the debt outside the scope of 11 usc  523a5
C. holding that following confirmation of the debtors chapter 11 plan the internal revenue service could collect a nondischargeable tax claim that was not listed in the irss bankruptcy claim
D. holding that the office of recovery services of the utah dept of social services was free to collect its postpetition debt for child support from a tax refund that was not dedicated to the plan and therefore vested in the debtors upon confirmation
E. holding that confirmation vests in the debtor property of the estate not dedicated to the plan
Reply with [A, B, C, D, E] only.