Read the following excerpt from a US court opinion:
```
decisions, judgments, orders, and decrees entered by district courts in appeals to them from bankruptcy courts. The bankruptcy court held that the interests of the permanent investors were not part of the bankrupt estate and that the notes, deeds of trust and their proceeds should be delivered to Fireman’s Fund; it reserved judgment, however, on the nature of the interests of revolving investors. As the interests of the revolving investors and other issues remain to be decided, we must determine whether the decision of the lower court is final within the meaning of § 158(d). The Supreme Court has adopted a practical rather than a technical construction of the requirement of “finality”. Gillespie v. United States Steel Corp., 379 U.S. 148, 152, 85 S.Ct. 308, 311, 13 L.Ed.2d 199 (1964), . That a pragmatic approach to finality is
```
What is the most suitable continuation to the opinion? Your options are:
A. holding that criminal history consisting of five misdemeanor convictions was at best marginally significant in determining sentence for class a felony
B. recognizing that the constitutional right to appeal must be given a practical construction
C. holding that appellate jurisdiction is limited to the issues contained in the certificate of appealability
D. holding that the practical effects of marginally final orders must be taken into account in determining appealability
E. holding that the totality of the circumstancesthe whole picturemust be taken into account
Reply with [A, B, C, D, E] only.