With no explanation, chose the best option from "A", "B", "C" or "D". The Carl Schurz, 5 F. Cas. 84, 86 (W.D.Tenn.1879) (No. 2414) (stating that the salvor “is, to all intents and purposes, a joint owner” of the property along with the original owner); The Amethyst, 1 F. Cas. at 763 (“The finder of property, left derelict at sea, does not acquire the dominion or the absolute property in what is found. He acquires the right of possession only, with a title to a reasonable reward for his services”). This principle, while firm in the salvage law, does not mean that a salvage case could not be converted into a finds case. See Platoro Ltd., 695 F.2d at 904 (noting that salvage awards can be made by award of title to the res under the law of finds); Treasure Salvors, Inc. v. Unidentified Wrecked & Abandoned Sailing Vessel, 569 F.2d 330, 336-37 (5th Cir.1978) (<HOLDING>). Under finds law, “title to abandoned property

A: holding the fact that an exempt owner who acquired legal title after date when liability for current taxes had accrued was the equitable owner did not make the exemption applicable
B: recognizing a cause of action by the owner of contaminated property against a previous owner who allegedly caused the contamination
C: recognizing that title to lost ships can be divested from the owner under the law of finds
D: holding that under california law a constructive trust may be sought only by the equitable owner of the trust res not by a creditor of the equitable owner
C.