Read the following excerpt from a US court opinion:
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the bearer bonds had not yet been detected at that date, the further concealment of the $18 million in profits was either direct actual loss from the con tinuing offense or relevant uncharged conduct committed during the original offense. Therefore, those profits were properly considered in establishing the total loss. B. Whether the $18 Million Profits Were Properly Found by the Court Brennan argues that even if it is proper to consider the profits made as part of the bankruptcy fraud, the District Court did not make its own factual findings with respect to the profits, but merely adopted the facts in the presentence investigation report, in violation of former Fed. R.Crim.P. 32(c)(1) (2001) (now Fed. R.Crim.P. 32(i)(3)(B)). See United States v. Evans, 155 F.3d 245, 253 (3d Cir.1998) ; Cherry, 10 F.3d at 1013-14 (Fed. R.Crim.P.
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What is the most suitable continuation to the opinion? Your options are:
A. recognizing that factual findings were clearly erroneous where the record before the court was simply devoid of any basis for the district courts conclusion
B. holding that the court should make factual findings from the record evidence as if it were conducting a trial on the record
C. holding that the trial courts putting its findings on the record at the conclusion of the states case was sufficient to satisfy  152538 because that section does not specifically limit the time within which the court must state the findings
D. holding that the district court must make findings on the record as to the basis for its conclusion about the amount of actual loss
E. holding that the district court determines the amount of loss under the preponderance of the evidence standard
Reply with [A, B, C, D, E] only.