Read the following excerpt from a US court opinion:
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represents first of all an individual right, it can, like other such rights, be waived.”)). Therefore, neither Colman nor Watson is relevant to the issue of personal jurisdiction. ¶ 13 Because the Paria court’s findings are not binding on PGM, there are insufficient undisputed facts to support the conclusion that PGM is a privy of parties in the Paria litigation or a party to a fraudulent transfer. In particular, PGM and Westches-ter dispute whether the transfer of Paria’s assets was for value, and, as we have concluded, the Paria court’s finding on that question is not binding on PGM. ¶ 14 We therefore reverse the dismissal of PGM’s complaint and remand for a hearing on the issue of whether PGM is the alter ego of Paria or Stephen Zimmer nc., 758 P.2d 451, 455 (Utah Ct.App. 1988) . In the present case, Westchester provided the
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What is the most suitable continuation to the opinion? Your options are:
A. holding that the supreme court will not issue advisory opinion on issue not before the court
B. holding that burden was on nonmoving party to show issue was not litigated where moving party presented supreme court opinion showing issue had been litigated
C. holding that trial by consent requires that the parties actually recognize the issue to have been litigated
D. recognizing that the burden on summary judgment shifts to the nonmoving party once the moving party has met its initial responsibility of showing the absence of a triable issue of fact and that the moving party is entitled to summary judgment if the nonmoving party fails to make a sufficient showing on an essential element of the case
E. holding that all matters litigated or which could have been litigated in al foreclosure action are forever at rest 
Reply with [A, B, C, D, E] only.