Read the following excerpt from a US court opinion:
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both the Code and the relevant regulations that allowed the double deduction at issue. In fact, Ilfeld itself suggests that it would give way to permissive regulations. See 292 U.S. at 68, 54 S.Ct. 596 (“There is nothing in the Act that purports to authorize double deduction of losses or in the regulations to suggest that the [IRS] construed any of its provisions to empower [the IRS] to prescribe a regulation that would 'permit consolidated returns to be made on the basis now claimed by [the parent].” (emphases added)). The deductions in Ilfeld violated the existing regulations, which was the basis of the decision. Id. at 67, 54 S.Ct. 596. Nor do any other Supreme Court cases make such a leap. See McLaughlin v. Pac. Lumber Co., 293 U.S. 351, 355-56, 55 S.Ct. 219, 79 L.Ed. 423 (1934) ; United States v. Skelly Oil Co., 394 U.S.
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What is the most suitable continuation to the opinion? Your options are:
A. holding that the claimed deductions were inconsistent with the governing statute where no onpoint regulations permitted the duplicative deductions
B. holding that as the court has made clear in several recent decisions a claim that the application of government regulations effects a taking of a property interest is not ripe until the government entity charged with implementing the regulations has reached a final decision regarding the application of the regulations to the property at issue
C. holding that where the subject matter of the statute falls squarely within the agencies areas of expertise and the regulations were issued as a result of a statutorilycoordinated effort among the agencies chevron is the governing standard
D. holding that the mustbill policy is a reasonable implementation of the reimbursement system and consistent with the governing statute and regulations
E. holding moot a constitutional challenge to a state statute governing the involuntary commitment of mentally ill minors because the law had been replaced with a different statute
Reply with [A, B, C, D, E] only.