Read the following excerpt from a US court opinion:
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debtors, which are specified as “Other Necessary Expenses” on Form B22C, a category for which the IRS does not set out specific dollar allowances. Rather, § 707(b)(2)(a)(ii)(I) allows debtors to deduct their actual expenses under this category. 45. Line 37 of Form B22C limits telecommunication expenses to those of the debtors or their dependents. Because Form B22C specifically so limits the deduction for telecommunication expenses, the debtors bear the burden of demonstrating that these expenses are actual, reasonable, and necessary expenses for themselves (rather than for a household of ten people). See 11 U.S.C. § 1325(b)(3) (indicating that disposable income is calculated by deducting “reasonably necessary” expenses from the debtor’s current monthly income); see also Edmunds at 645 . The debtors have failed to meet that burden.
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What is the most suitable continuation to the opinion? Your options are:
A. holding that debtors have the burden of proving that other necessary expenses on form b22c are actual reasonable and necessary expenses and that these expenses should be considered in light of schedule j and other relevant evidence
B. holding that necessary expenses such as living expenses are not considered a squandering or secreting of marital property such that reimbursement or a setoff should be ordered
C. holding that an award for medical expenses is proper when the expenses have been incurred but not paid
D. holding that jury should decide whether plaintiffs testimony proved reasonable and necessary medical expenses
E. holding that medical expenses must be proven to be both reasonable and necessary
Reply with [A, B, C, D, E] only.