Read the following excerpt from a US court opinion:
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property to the seller. Consequently, buyers argue that the February 24, 2013 transfer by the seller to Scenic View Farms, a de facto partnership, was not only unnecessary, but in fact transferred title to the property to Albert Misciagna and Peter Martin, and acted to frustrate, if not prevent, the transfer of good and marketable title to the property by seller to buyers as required by the agreement. In reviewing this history, we agree with the buyers’ assessment of the law, but disagree that seller acted in bad faith, finding instead that seller’s reliance on the advice of counsel was in good faith, albeit in error. “A deed that purports to convey real estate to a nonexistent corporation has no effect.” Borough of Elizabeth v. Aim Sher Corporation, 462 A.2d 811, 812 (Pa. Super. 1983) ', see also Lester Associates v. Commonwealth,
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What is the most suitable continuation to the opinion? Your options are:
A. holding that any property in which the taxpayer has any right title or interest is subject to foreclosure proceeding including property in which others claim an interest so long as all persons having liens or claiming any interest in the property are joined as parties to the suit
B. holding that because no claims had been filed against the debtor existence of entity coverage did not make proceeds property of the estate
C. holding that magistrate judge had jurisdiction to enter default judgment in an in rem forfeiture action even though property owner had not consented to it because 28 usc  636c1 only requires the consent of the parties and the property owner having failed to comply with the applicable filing requirements was not a party
D. holding that the superior court had no jurisdiction over the division of marital property when the district court had properly invoked jurisdiction over the property
E. holding that where an owner of property deeded the property to a corporation which had not been incorporated no articles of incorporation having been filed and which did not have any de facto existence before the filing of articles of incorporation over a year later the transfer was void ab initio
Reply with [A, B, C, D, E] only.