Read the following excerpt from a US court opinion:
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or applying these statutes, Cable One argues classifying it as a telecommunications company under A.R.S. § 42-14401 is contrary to these authorities. We reject this argument. These authorities concern regulation, not taxation. ¶ 47 Although Congress and the FCC have imposed various regulations on VoIP providers and have preempted a variety of efforts by the states to regulate VoIP providers, neither Congress nor the FCC has taken any action to preempt state taxation of VoIP providers. See generally Internet Tax Freedom Act Amendments Act of 2007, Pub. L. No. 110-108, 121 Stat. 1024 (excluding voice services utilizing Internet protocol for which there is a charge from moratorium barring state taxes on “Internet access”); In re Vonage Holdings Corp., 19 F.C.C.R. 22404, ¶ 1 (2004) , aff'd, Minn. Pub. Utils. Comm’n. v. F.C.C.,
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What is the most suitable continuation to the opinion? Your options are:
A. holding that state laws must yield to federal law when the former poses a substantial threat to federal laws ability to accomplish its mission
B. holding federal law preempts state regulation of voip provider but expressing no opinion on applicability of state laws generally governing such companies including laws concerning taxation
C. holding that the flsa preempts certain state law claims
D. holding that general maritime law preempts state law
E. holding that in interpreting a contract we look to the conflict of laws rules of  the forum state  to determine which states laws will be controlling
Reply with [A, B, C, D, E] only.