Read the following excerpt from a US court opinion:
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the issue of claims filed beyond the bar date have reached the same conclusion as we do today — that the various guarantee associations are not liable for the late-filed claims. See Union Gesellschaft Fur Metal Industrie Co. v. Illinois Insur. Guar. Fund, 190 Ill.App.3d 696, 138 Ill.Dec. 21, 546 N.E.2d 1076, 1079 (1989) (noting that “[t]he requirement in the statute that claims be filed on or before the last date fixed for the filing of proofs of claim evidences an intent by the legislature to provide a cutoff date after which the Illinois Guaranty Fund is no longer obligated to indemnify claims,” and that the plaintiff’s ignorance of the claim was not “recognized by the statute”); Satellite Bowl, Inc. v. Michigan Prop. & Cas. Guar. Assn., 165 Mich.App. 768, 419 N.W.2d 460, 462 (1988) ; Lake Hospital System, Inc. v. Ohio Ins. Guar.
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What is the most suitable continuation to the opinion? Your options are:
A. holding that under the mailbox rule the date that a motion is placed into the hands of prison officials for filing is the date that the motion is considered filed
B. holding that the relevant time of inquiry is the date of the filing of the complaint
C. holding that once a liquidating court establishes a definitive bar date the ohio insurance guaranty association becomes statutorily obligated to observe the finality of that date and noting that were we to hold otherwise the specific filing deadline set forth in the ohio statute would be rendered meaningless
D. holding that the date of sale for an installment contract was the date of contract formation not the date of the last payment due
E. holding that a claim filed after the last date fixed for the filing of claims was not a covered claim and noting that the requirement in the statute that claims be presented before the filing deadline evidences an intent on the part of the legislature to provide a cutoff date after which the association is no longer obligated to accept claims
Reply with [A, B, C, D, E] only.