Read the following excerpt from a US court opinion:
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by participating in a decision to treat all cash received from shares held by the estate in thoroughbred race horses as income rather than creating a depreciating reserve. The circuit court noted that the daughters did not raise this argument until tlieir posttrial brief; thus, it considered the argument untimely. The daughters do not respond to the reason the circuit court gave for rejecting their argument. Instead, they argue on appeal the merits of the issue, which the circuit court did not reach, and they provide no legal authority ■as to the timeliness ground on which the circuit court relied. Based on well settled principles of appellate review, we will not reverse a judgment of a trial court under such circumstances. See, e.g., Tucker v. Nichols, 431 So.2d 1263, 1264 (Ala.1983). D. Award of Attorney Fees to. the Personal
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What is the most suitable continuation to the opinion? Your options are:
A. holding to warrant reversal the appellant must show both the error of the ruling and resulting prejudice
B. holding that where the appellant has failed to demonstrate error the court is not required to search the record for an error
C. holding that a valid plea requires an affirmative showing of voluntariness on the record in order to conclude that a defendant has waived his constitutional rights
D. holding that the fee applicant bears the burden of showing that  an adjustment is necessary to the determination of a reasonable fee 
E. holding that in order to secure a reversal the appellant has an affirmative duty of showing error upon the fee ord
Reply with [A, B, C, D, E] only.