Read the following excerpt from a US court opinion:
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to pursue legal action.” The last letter preceded this statement with the declaration that “it is our intent to close our files and inform our client that you have refused to cooperate.” Id. at *2. The letter went on to describe possible consequences of litigation and suggested that the client obtain legal assistance. Id. The court held, however, that the letters’ references to legal action were not threats to pursue it; the letters merely communicated that litigation was one possible course of action. “Far from threatening legal action, the statement ... indicates that legal action is an option available to the creditor, who may indeed choose to take advantage of it.” Id. at *7; see Knowles v. Credit Bureau of Rochester, No. 91-CV-14S, 1992 WL 131107, at **1-2 (W.D.N.Y. May 28, 1992) . After reviewing the applicable precedent,
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What is the most suitable continuation to the opinion? Your options are:
A. holding that the statement failure to pay will leave our client with no choice but to consider legal action did not violate  1692e5 by threatening legal action because at most the language  threatened that the creditor will have to consider legal action and therefore no action of any kind is threatened by defendant collection agency
B. holding the second element asks whether the action is one from which legal consequences will flow
C. holding that to establish tort liability in a negligence action there must be a legal duty on the part of the defendant to plaintiff
D. holding fda seizure action did not constitute final agency action
E. holding that when the administrative procedure is not empowered to achieve the end sought in the legal action the procedure is unavailable because it cannot accomplish the purpose of the legal action
Reply with [A, B, C, D, E] only.