With no explanation, chose the best option from "A", "B", "C" or "D". determine total loss, restitution victims and restitution amount. J.A. 30 ¶ 3. 2 . As a general matter, restitution is part of a criminal sentence. See United States v. Buchey, 810 F.2d 456, 461 (4th Cir.1987) (“Criminal restitution ... is part of the sentencing process [and thus] is fundamentally 'penal' in nature.”); see also United States v. Snider, 957 F.2d 703, 706-07 (9th Cir.1992) (“Restitution imposed as a component of the defendant’s sentence is a criminal penalty, not a civil remedy."); United States v. Satterfield, 743 F.2d 827, 837 (11th Cir.1984) (noting that Congress intended “to treat restitution as one of the options available to the district court in imposing an appropriate sen tence”). In fact, we have previously held that restitution F.3d 969, 973-74 (4th Cir.1997) (<HOLDING>); Tucker v. Waddell, 83 F.3d 688, 690 n. 1 (4th

A: holding issue waived because it was not mentioned in brief but was only raised in notice of appeal
B: holding argument not raised in opening brief but raised for the first time in reply brief was waived
C: holding issue not raised in the bankruptcy court was waived on appeal
D: holding that an issue mentioned in a brief but not addressed is waived
A.