Read the following excerpt from a US court opinion:
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the burden of establishing that the sentence is unreasonable. United States v. Talley, 431 F.3d 784, 788 (11th Cir.2005). We review for reasonableness under a deferential abuse-of-discretion standard, meaning that we “must first ensure that the district court committed no significant procedural error, such as failing to calculate (or improperly calculating) the Guidelines range, treating the Guidelines as mandatory, failing to consider the § 3553(a) factors, selecting a sentence based on clearly erroneous facts, or failing to adequately explain the chosen sentence — including an explanation for any deviation from the Guidelines range.” Gall v. United States, 552 U.S. 38, 128 S.Ct. 586, 597, 169 L.Ed.2d 445 (2007); see also United States v. Livesay, 525 F.3d 1081, 1093 (11th Cir.2008) . If the district court made no procedural
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What is the most suitable continuation to the opinion? Your options are:
A. holding that a reviewing court must first ensure that the district court committed no significant procedural error
B. holding that despite the advisory nature of the sentencing guidelines they remain the starting point and the initial benchmark of a district courts sentencing analysis the district court should begin all sentencing proceedings by correctly calculating the applicable guidelines range and keep that range in mind throughout the sentencing process and that failing to calculate or improperly calculating the guidelines range  or failing to adequately explain the chosen sentenceemdashincluding an explanation for any deviation from the guidelines range constitutes significant procedural error 
C. holding guidelines to be only advisory
D. holding that a sentence is procedurally reasonable if the district court committed no significant procedural error such as failing to calculate or improperly calculating the guidelines range treating the guidelines as mandatory failing to consider the  3553a factors selecting a sentence based on clearly erroneous facts or failing to adequately explain the chosen sentence emphasis added
E. holding that the district court committed procedural error by failing to provide an indication of what facts it relied on to make a significant variance from the advisory guidelines range
Reply with [A, B, C, D, E] only.