With no explanation, chose the best option from "A", "B", "C" or "D". 404 permit. In July 2007, the MassDEP requested and the Army Corps granted an extension to December 15 last for the State to act upon WCE’s request for a § 401 certification. The MassDEP issued its initial grant of the certification on December 14. According to the state agencies, the Army Corps’ decision to grant an extension demonstrates the Army Corps has already concluded the one-year clock under § 401 began to run in December 2006, and this suit is an impermissible collateral attack upon that decision. In response WCE concedes the extension was lawful but claims it was not an interpretation of § 401; rather, it demonstrated the Army Corps is willing to exercise its discretion to accept an untimely certification. Cf. Puerto Rico Sun Oil Co. v. EPA, 8 F.3d 73, 79-80 (1 st Cir.1993) (<HOLDING>). Assuming WCE’s characterization is correct —

A: holding the epa has the discretion to consider an untimely certification by a state agency
B: holding that epa action initiating permitting proceedings was not final agency action
C: holding that an administrative compliance order issued by the epa did not trigger the  1319g6ai bar which applies if the epa has commenced federal administrative penalty proceedings under  1319g
D: holding that epa regulations do not allow the agency to act contrary to federal statute
A.