With no explanation, chose the best option from "A", "B", "C" or "D". ("Statutory trusts are not express ... trusts. Trusts created by statute are ... created in law, regardless of the intentions of the parties. A statute alone cannot, in the absence of the parties’ expressed intention, create an express ... trust.”). At least in the context of § 523(a)(4), however, there is authority to the contrary. See In re Bennett, 989 F.2d 779, 784-85, amended, No. 91-1059, 1993 WL 268299 (5th Cir. July 15, 1993) ("Most courts today ... recognize that [§ 523(a)(4)'s] ... 'express' trust requirement is not limited to trusts that arise by virtue of a formal trust agreement, but includes relationships in which trust-type obligations are imposed pursuant to statute or common law ."). See also In re Interstate Agency, Inc., 760 F.2d 121, 124 (6th Cir.1985) (<HOLDING>); In re Johnson, 691 F.2d 249, 252 (6th

A: holding that an attorney is a fiduciary under section 523a4
B: holding that for purposes of  523a4 no fiduciary relationship existed between a lotteryticket vendor and the state notwithstanding a state statute declaring that proceeds from the sale of such tickets were held in trust
C: holding that a statutorilyimposed fiduciary obligation created an express trust fiduciary relationship for purposes of  523a4
D: holding general fiduciary duties of confidence trust loyalty and good faith insufficient to establish the necessary fiduciary relationship for purposes of  523a4
C.