With no explanation, chose the best option from "A", "B", "C" or "D". as one of the list of specific causes for dismissal, lack of good faith is recognized as grounds for dismissal. In re SGL Carbon Corp., 200 F.3d 154, 159-63 (3d Cir.1999). When a party files a motion to dismiss and places good faith “at issue” by presenting a prima facie case of bad faith in the filing, the non-moving party bears the burden of demonstrating good faith. Id. at 162 n. 10. (“Once at issue, the burden falls upon the bankruptcy petitioner to establish that the petition has been filed in ‘good faith.’”); see also NMSBPCSLDHB, L.P. v. Integrated Tele-com Express, Inc. (In re Integrated Tele-com Express, Inc.), 384 F.3d 108, 118 (3d Cir.2004). Further, dismissal is appropriate when the petition lacks a “valid reorga-nizational purpose.” In re SGL Carbon Corp., 200 F.3d at 169 (<HOLDING>). The court must consider the totality of the

A: holding that a court should focus solely upon the subjective good faith of the debtor at the time it filed its chapter 11 petition regardless of the debtors prospects for reorganization
B: holding that chapter 11 case filed by financially healthy company solely to gain a tactical advantage in litigation was in bad faith
C: holding that the good faith requirement of the whistleblower statute was not met where the purpose of the employee at the time of the making of reports was not to protect the public but to protect the jobs of himself and his coworkers
D: holding that the filing of a chapter 11 merely to avoid the consequences of antitrust litigation while the company was otherwise financially stable did not meet the requirement of a valid reorganizational purpose and consequently the petition was not filed in good faith
D.