With no explanation, chose the best option from "A", "B", "C" or "D". (5th Cir.1994). The Court may not look beyond the pleadings. See Mahone v. Addicks Util. Dist., 836 F.2d 921, 935 (5th Cir.1988). Dismissal for failure to state a claim is not favored by the law. Id. at 926. A Plaintiffs complaint “should not be dismissed for failure to state a claim unless it appears beyond doubt that the plaintiff can prove no set of facts in support of his claim which would entitle him to relief.” Conley v. Gibson, 355 U.S. 41, 45-46, 78 S.Ct. 99, 2 L.Ed.2d 80 (1957); see Scheuer v. Rhodes, 416 U.S. 232, 236, 94 S.Ct. 1683, 40 L.Ed.2d 90 (1974) (“The issue is not whether a plaintiff will ultimately prevail but whether the claimant is entitled to offer evidence to support the claims.”); Adolph v. Federal Emergency Management Agency, 854 F.2d 732, 735 (5th Cir.1988) (<HOLDING>). However, “there are times when a court should

A: recognizing the accepted rule that a complaint should not be dismissed for failure to state a claim unless it appears beyond doubt that the plaintiff can prove no set of facts in support of his claim which would entitle him to relief
B: holding that a court should not dismiss a complaint pursuant to rule 12b6 for failure to state a claim unless it appears beyond doubt that the plaintiff can prove no set of facts in support of his claim which would entitle him to relief 
C: holding that dismissal is proper only if it appears beyond doubt that plaintiff can prove no set of facts in support of his claim which would entitle him to relief
D: holding that a court may dismiss a claim under 12b6 only if it appears to a certainty that no relief can be granted under any set of facts provable in support of its allegations or if the allegations accepted as true do not present a claim upon which relief legally can be obtained
D.