Read the following excerpt from a US court opinion:
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the portion of the statute affecting Sharper Image. As appellant. argues, however, “[t]he demarcation between the favored and non-favored classifications of taxpayers in Eastern, i.e., between agricultural and fishing interests on the one hand, and airlines on the other, was not itself an unconstitutional distinction,” whereas in this casé the line separating taxable and nontaxable publications has been drawn based on unconstitutional criteria, i.e., the contents of those publications. Because appellant’s constitutional claim thus involves a content-based approach to taxation of publications, it does appear, contrary to appellee’s assertion, that appellant has standing. See Arkansas Writers’ Project, Inc. v. Ragland, 481 U.S. 221, 227, 107 S.Ct. 1722, 1726-27, 95 L.Ed.2d 209 (1987) . See also Texas Monthly, Inc. v. Bullock, 489
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What is the most suitable continuation to the opinion? Your options are:
A. holding that publisher of general interest magazine had standing to challenge constitutionality of sales tax scheme which exempted sales of newspapers and religious journals even though it did not publish such newspapers or religious journals
B. holding that religious exercise is any exercise of religion whether or not compelled by or central to a system of religious belief and that the use building or conversion of real property for the purpose of religious exercise shall be considered  religious exercise
C. holding that exercising general jurisdiction over defendant was improper where its actual sales in florida were a small percentage of the total sales and therefore these sales were de minimis 
D. holding that iowa sales and use tax law as amended is of general application
E. holding property lien for nonpayment of sales tax was beyond boroughs authority to collect sales tax
Reply with [A, B, C, D, E] only.