Read the following excerpt from a US court opinion:
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is not automatically qualified as a business record under the Uniform Business Records as Evidence Law. The reason for recognizing a business record as an exception to the hearsay rule is the presumptive verity of routine recording of business transactions done on a regular basis at times close to the transactions recorded. The foundation which warrants the presumption of verity must be laid to qualify the records for admission. “Albeit it is said that a trial court possesses wide discretion in determining whether the requirements of [section] 490.680 for admission are met, the trial record should reveal evidence of compliance with each requirement of the law before any deference be accorded the ruling of the court nisi.” Id,.; see Nickels v. Nickels, 817 S.W.2d 632, 637 (Mo.App.1991) . “Ere proper admission of records under
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What is the most suitable continuation to the opinion? Your options are:
A. holding that it was appropriate for the district court to refer to the documents attached to the motion to dismiss since the documents were referred to in the complaint
B. holding that the burden of laying the proper foundation for the admission of the expert testimony is on the party offering the expert and admissibility must be shown by a preponderance of the evidence
C. holding the testimony of an accountant was insufficient to lay a foundation for the admission of certain tax and financial documents where inter alia there was no evidence the taxpayer prepared the supportive memoranda or notes in the regular course of his business nor did the record reflect the time of preparation of these documents
D. holding that in determining motion to dismiss on basis of res judicata the court could take judicial notice of all of the documents which are part of the record before it as well as the documents contained in the record before the state court without having to convert the motion to one for summary judgment
E. holding that pursuant to the best evidence rule trial testimony relying on documents was inadmissible without submission of such documents or an explanation as to why the documents were unavailable
Reply with [A, B, C, D, E] only.