Read the following excerpt from a US court opinion:
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surcharge, whichever is less, shall be retained by the Division of Motor Vehicles ...; five percent, or the actual cost of administering the cancellation notification system...., whichever is less, shall be retained by the Division of Motor Vehicles ... and the remainder shall be remitted to the New Jersey Full Automobile Insuranc 45, slip op. at 12 (“[T]he debtor is not responsible for the administrative expenses of collection charged by the DMV, because a debt that is ‘compensation for actual pecuniary loss’ is discharge-able under section 523(a)(7) of the Bankruptcy Code.”). It not being disputed that surcharges are debts payable to a governmental unit and having found that surcharges are civil penalties payable for the benefit of a governmental unit and not compensation for actua ; In re Lugo, 94 B.R. at 343 (noting that
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What is the most suitable continuation to the opinion? Your options are:
A. holding that if both willful and malicious are not met the debt is dischargeable
B. holding  525 applies only where debt dischargeable
C. holding that debtors obligation to pay portion of debt representing administrative expenses of collection was dischargeable
D. holding that state university violated 11 usc  362 and 525 by withholding debtors transcript where debt was dischargeable
E. holding that when a state court judgment was found not to be dischargeable under 11 usc  523a6 the associated attorneys fees were also not dischargeable
Reply with [A, B, C, D, E] only.