Read the following excerpt from a US court opinion:
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the burden of proving the mitigating role in the offense by a preponderance of the evidence. Id. at 939. “A trial court’s choice between ‘two permissible views of the evidence’ is the very essence of the clear error standard of review.” Id. at 945. The district court does not need to make specific subsidiary factual findings, and, as long as the record supports the decision and the district court resolves any disputed factual issues, a final determination is sufficient. Id. at 939-40. The burden is on the defendant to offer evidence at sentencing on an issue that would reduce his offense level, and if he fails to do so, and other evidence does not demonstrate entitlement, we will affirm the district court finding. See United States v. Wilson, 884 F.2d 1355, 1356-57 (11th Cir.1989) . Under U.S.S.G. § 3B1.2, the district court
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What is the most suitable continuation to the opinion? Your options are:
A. holding that where the defendant pleaded guilty subsequently denied his guilt and attempted to withdraw his plea and then attempted to minimize the significance of his statements at sentencing by averring that he accepted responsibility for the amount that me and the government have agreed to and offering a statement accepting responsibility  were insufficient to demonstrate acceptance of responsibility
B. holding that defendant was not entitled to reduction for acceptance of responsibility where he failed to fully account for the proceeds of his crime and attempted to delay a longscheduled hearing based on an incredible claim of innocence
C. holding defendant failed to meet burden for acceptance of responsibility reduction where he objected in the psi but only made arguments at sentencing without offering evidence
D. holding that factual findings set forth in the psi not objected to by a defendant are deemed admitted
E. holding that because the defendant did not object to the factual recitations in the psi he effectively admitted the facts in the psi
Reply with [A, B, C, D, E] only.