With no explanation, chose the best option from "A", "B", "C" or "D". U.S. 140, 144, 112 S.Ct. 1081, 117 L.Ed.2d 291 (1992) (judicially imposed exhaustion requirements are prudential and statutory ones are jurisdictional). 8 U.S.C. § 1252(d)(1) requires a habeas petitioner to exhaust all available agency remedies before appealing the IJ’s decision to federal court. See Theodoropoulos II, 358 F.3d at 169. This provision provides, in pertinent part, that federal courts “may review a final order of removal only if ... the alien has exhausted all administrative remedies available to the alien as of right.” This Circuit recently held that section 1252(d)(1) is a statutory exhaustion requirement and, accordingly, common law “exceptions — including futility — [are] simply not available[.]” Id. at 172; see also Duvall v. Elwood, 336 F.3d 228, 234 (3d Cir.2003) (<HOLDING>); Sundar v. INS, 328 F.3d 1320, 1323, 1325

A: holding that the plras exhaustion requirement contains a procedural default component
B: holding in addition that  1997eas exhaustion requirement includes a procedural default component
C: holding that section 1252d effects a statutory exhaustion requirement which accordingly precludes any common law exceptions for procedural default
D: recognizing that issue exhaustion requirement and requirement exhaustion of remedies are different
C.