Read the following excerpt from a US court opinion:
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make plan payments. The reverse can also occur: a debtor who has recently lost a high-paying job or who received unusual payments (such as severance or a year-end bonus) in the six-month period may show disposable income that is far beyond his or her actual ability to pay. Distortions can also occur with respect to the allowed deductions from current monthly income. For example, the means test envisions a hypothetical chapter 13 scenario in which secured debts are paid in fu 38 (Bankr.W.D.Va.2006) (projected disposable income for above-median income debtor would not include deduction for contractual payments on under-secured debt that debtors would not actually be required to pay because plan bifurcated claim or surrendered collateral); In re Minahan, 394 B.R. 116 (Bankr.W.D.Va.2008) ; In re Watson, 366 B.R. 523 (Bankr.D.Md.2007)
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What is the most suitable continuation to the opinion? Your options are:
A. holding that for abovemedian income debtors projected disposable income calculated on form b22c is the starting point but not the ending point in determining debtors correct minimum obligation and both income and expenses must be determined as of date of confirmation
B. holding that projected disposable income for abovemedian income debt or is not fixed by means test calculation that includes expenses that would not actually be incurred under plan such as car payments for car to be surrendered
C. holding that the disposable income arrived at with form b22c is a beginning point for evaluating the debtors past and current financial status
D. holding that projected disposable income for abovemedian debtors is disposable income as defined by  1325b
E. holding that a debtors disposable income as calculated under 11 usc  1325b2 is not the same as a debtors projected disposable income but that it can be used as the presumptive projected disposable income
Reply with [A, B, C, D, E] only.