Read the following excerpt from a US court opinion:
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review conducted by the Department of Children and Family Services, Office of Administrative Hearings. Fla. Admin. Code R. 12E-1.014(4)(a)-(b). If the parent fails to make a timely review request, the parent is deemed to have waived the right to contest the certification, and the Federal Office of Child Support Enforcement must notify the United States Department of the Treasury of the past-due support owed by the parent. Fla. Admin. Code R. 12E-1.014(4)(d). The Secretary of the Treasury is required to withhold from a tax refund “an amount equal to the past-due support.” 42 U.S.C. § 664(a)(l)-(2). The Department shall retain the intercepted tax refund “up to the amount of past-due support assigned to the department as a condition of eligibility for temp Fla. 1st DCA 1994) . The Department further claims that the trial
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What is the most suitable continuation to the opinion? Your options are:
A. holding constitutional challenge to void statute may be raised for first time on appeal
B. holding that the propriety of an order modifying child support without proper pleading notice and opportunity to be heard may be raised for the first time on appeal
C. holding that issues raised for the first time on appeal will not be considered
D. holding that the sovereign immunity defense may be raised for the first time on appeal
E. holding that an issue not raised in the trial court cannot be raised for the first time on appeal
Reply with [A, B, C, D, E] only.