Read the following excerpt from a US court opinion:
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between the two markets was due in part to different levels of trade. Commerce found the data insufficient to provide a basis for the claimed adjustments because Böwe did not submit data for its own sales to distributors in the home market. To require Böwe to submit data for sales to distributors in the home market, however, is to preclude Böwe from ever obtaining a level of trade adjustment because it does not sell to any distributors in the home market. Consequently, such a requirement renders Böwe powerless to produce evidence to satisfy the burden of proof that Commerce has laid down for these adjustments in this case. This requirement is not in the regulation; nor does Commerce provide a reasoned basis for it. See NEC Home Elecs. v. United States, 54 F.3d 736, 745 (Fed.Cir.1995) ; American Permac, Inc. v. United States, 12
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What is the most suitable continuation to the opinion? Your options are:
A. holding that burden imposed to prove a level of trade adjustment was unreasonable because party could under no practical circumstances meet the burden
B. holding that the party challenging a tax deed has the burden to prove its invalidity
C. recognizing burden
D. holding that the government could not meet its burden under harmless error analysis because the record indicated that district court would have imposed shorter sentencing under advisory guidelines scheme
E. holding that the burden is on the plaintiff
Reply with [A, B, C, D, E] only.