Read the following excerpt from a US court opinion:
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Valley, which the circuit court granted prior to ruling on the motion. In our review of the record, it is clear that Mr. Valley’s deposition reinforced and further supported the existence of Union Pacific's facts, and there was no contrary evidence in the record. 7 . The version of 49 C.F.R. 232.103(n) in effect in 2007, at the time of Johnson’s accident, includes the language “on a grade.” However, this phrase was later removed by an amendment in 2015. 80 Fed. Reg. 47350-01 (published August 6, 2015). While Johnson attached to his brief a copy of the later regulation omitting this phrase, our analysis rests on the version of the regulation that was in force at the time of the accident, in 2007. See Damon v. Grand Trunk W. R.R., No. 2:05CV60, 2006 WL 2699736 (N.D. Ind. Sept. 19, 2006)
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What is the most suitable continuation to the opinion? Your options are:
A. holding that the equitable tolling doctrine applies to the 90day period provided in 8 cfr  323bl2000 for filing motions to reopen based on new facts
B. holding that fourteenth amendment only applies to state action
C. holding that the fourteenth amendment only applies to state action
D. holding that defendant is free to claim protections of 49 cfr  39123l and west virginia common law privilege for former employer reports to prospective employers
E. holding that 49 cfr  232103n only applies to unattended equipment left on a grade
Reply with [A, B, C, D, E] only.