Read the following excerpt from a US court opinion:
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On its face, ORS § 652.610(3) prohibits an employer from withholding “any portion of an employee’s wages unless ... [t]he employer is required to do so by law[.]” ORS § 652.610(3)(a) (emphasis added). Because neither the Internal Revenue Code nor its implementing regulations “require” an employer to withhold tax on estimated tips, an employer, like Starbucks, who does so pursuant to the permissive authority granted by federal law is in violation of the Oregon statute. This is precisely the type of conflict that is addressed by federal preemption. When a state law specifically prohibits an activity that is authorized by federal law, the state law must give way. See, e.g., Barnett Bank of Marion County, N.A. v. Nelson, 517 U.S. 25, 32-34, 116 S.Ct. 1103, 1108-09, 134 L.Ed.2d 237 (1996) ; Watters v. Wachovia Bank, N.A., 550 U.S. 1,
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What is the most suitable continuation to the opinion? Your options are:
A. holding a federal law permitting national banks to sell insurance in towns with less than 5000 residents preempted a state statute prohibiting banks from selling most types of insurance
B. holding that a federal statute 12 usc  92 which expressly permits national banks to sell insurance in small towns is a statute which specifically relates to the business of insurance and preempts a state statute which prohibits banks from selling insurance
C. holding that a florida statute requiring a foreign corporation to obtain a certificate of authority prior to transacting business in the state was preempted as it applied to national banks
D. holding that an iowa statute requiring a foreign corporation to hold a certificate of authority to transact business in the state was preempted by the nba as the statute pertained to national banks because it infringed on the powers provided to national banks by the nba
E. holding that comptroller of currencys holding that annuities both fixed and variable are not insurance within the meaning of 12 usc  92 2000 a provision allowing banks to sell insurance products in towns with less than 5000 inhabitants was a reasonable interpretation of the statute and stating that fixed annuities more closely resemble insurance than do variable annuities 
Reply with [A, B, C, D, E] only.