Read the following excerpt from a US court opinion:
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the total cost of the items ordered and the type of delivery the customer selected. The specific charges were identified based on the two. variables. As is apparent from J.C. Penney’s disclosures, the cost of the delivery charge as a percentage- of the amount of the order declined as the amount of the order increased, thereby serving as an incentive for consumers to purchase additional items to save on delivery charges. Nowhere in the website did J.C. Penney claim that its shipping and handling charges were based upon “actual cost.” Indeed, the matrix chart provided by J.C. Penney plainly demonstrated that the key variables were not weight or size but cost of the item and the chosen method of delivery. See Zuckerman v. BMG Direct Mktg., Inc., 290 A.D.2d 330, 737 N.Y.S.2d 14, 15 (2002) ; see also Ciser v. Nestle Waters N. Am. Inc.,
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What is the most suitable continuation to the opinion? Your options are:
A. recognizing that where fca forfeitures were allowed for numerous projects on which no actual pecuniary loss had been incurred the governments injuries of course included not merely the amount of the fraud itself but also ancillary costs such as the costs of detection and investigation that routinely attend the governments efforts to root out deceptive practices directed at the public purse
B. holding that billing consumers for shipping and handling an amount exceeding the sellers actual costs cannot be deceptive as a matter of law when the amounts are fully disclosed
C. holding that where an arbitration agreement between an employer and employee does not specifically provide for the handling of arbitration costs california courts should interpret the arbitration agreement  as providing  that the employer must bear the arbitration forum costs
D. holding that costs are not fixed until judgment is entered and interest can only run on costs when due
E. holding that it may be decided as a matter of law
Reply with [A, B, C, D, E] only.