With no explanation, chose the best option from "A", "B", "C" or "D". since “none of the cash available from the effective date funding of the NRG plan, was allocated to pay the cure claim of Manus and there appears to be no mechanism for paying any cure claim, except by imposing a new obligation on the Reorganized Debtor.” The Bankruptcy Court’s prejudice analysis seemed to hinge solely on the fact that by virtue of Manus’s failure to respond to the Application, its claim was not accounted for in the funding of the Plan. We believe that Pioneer requires a more detailed analysis of prejudice which would account for more than whether the Plan set aside money to pay the claim at issue. Otherwise, “virtually all late filings would be condemned by this factor.” Manousoff v. Macy’s Northeast, Inc. (In re R.H. Macy & Co.), 166 B.R. 799, 802 (S.D.N.Y.1994) (<HOLDING>). Though Pioneer lists prejudice as a factor in

A: holding that the depletion of resources otherwise available for timely filed claims is not prejudice
B: holding that a notice of appeal is timely when filed before final judgment is entered by the district court
C: holding that notice of appeal was not effectively taken where appeal was filed simultaneously with timely motion for reconsideration because when timely motion for reconsideration is filed a notice of appeal filed prior to disposition of the motion to reconsider has no effect
D: holding that a california habeas petition is timely if filed within a reasonable time
A.