Read the following excerpt from a US court opinion:
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With respect to the opt-out policy, the Court stated: ''[I]t is not inconsistent to have a policy disfavoring the impingement of certain types of liens upon exemptions, whether federal-or state-created. We have no basis for pronouncing the opt-out policy absolute, but must apply it along with whatever other competing or limiting policies the statute contains.” Owen, 500 U.S. at 313, 111 S.Ct. at 1838. 7 . The United States Supreme Court left open the question whether the lien attached prior to the acquisition of the property interest, meaning the lien would not have fixed on an interest of the debtor and section 522(f)(1) would not apply. See Farrey v. Sanderfoot, 500 U.S. 291, 111 S.Ct. 1825, 114 L.Ed.2d 337 (1991). Compare Matter of Macke, 136 B.R. 209, 211 (Bankr.S.D.Iowa 1992)  with In re Reinders, 138 B.R. 937, 942-43
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What is the most suitable continuation to the opinion? Your options are:
A. holding that where a married debtor files an individual bankruptcy case and claims the  522b3b tbe exemption the debtor indirectly obtains the benefit of floridas constitutional homestead protection by virtue of the nondebtor spouses ability to claim the homestead exemption
B. holding state courts authority under iowa code section 59821 not the lien created there under prevented debtor from claiming the iowa homestead exemption and therefore the debtor could not avoid the lien because the lien did not impair an exemption to which the debtor would have been entitled but for the lien
C. holding that the general rule is that temporary absence from the premises will not itself cause an abandonment of the homestead but to retain the homestead exemption one leaving the homestead must in good faith intend to return albeit the intent to return need not be at any particular time in the future
D. holding that homestead exemption was unavailable even though claimants were  living on the land and claiming it as homestead with the permission or acquiescence of the owner for they could have no homestead right or interest in land to which they had no title
E. holding even though debtor would have been entitled to iowa homestead exemption but for former spouses iowa code section 59821 lien debtor could not avoid the lien because it attached to the homestead prior to or simultaneously with debtors acquisition of the interest in the homestead
Reply with [A, B, C, D, E] only.