Read the following excerpt from a US court opinion:
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them until after the petition, and the amount debtor was to pay to fund those benefits likewise was not determined or payable until after the petition was filed. At issue was whether the obligation to fund those unemployment benefits paid to the former employees was a pre-petition or post-petition claim against the debtor. The court ruled that because the event that under local law triggered the liability, i.e. the termination of the employees, occurred pre-petition, the claim was not a post-petition administrative expense. Id. at 515. 8 . See, e.g., Columbia Gas System, 146 B.R. at 118 (ruling that under local law debtor obligation to pay taxes arose not when it was assessed but "when it owned and operated properly within the prior calendar year”); Northeastern Ohio, 126 B.R. at 515 ; In re Brent Explorations, Inc., 91 B.R. 104,
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What is the most suitable continuation to the opinion? Your options are:
A. holding that taxes were a claim against the estate that had to be filed in probate court thus reversing an order requiring heirs to pay taxes on estate property because the district court did not have jurisdiction
B. holding petitioner could not deduct real estate taxes imposed on property he did not own because these taxes were not imposed on him
C. holding that plaintiff explained why statements were fraudulent where the complaint alleged that defendants statements requested port fees and customs taxes  but no such fees or taxes were due
D. holding that permit fees imposed by statute were not taxes
E. holding unemployment taxes accrued when employees were terminated not when the amount of compensation taxes are determinable
Reply with [A, B, C, D, E] only.