With no explanation, chose the best option from "A", "B", "C" or "D". deficiency assessment is the “ascertainment of the amount due [in delinquent taxes] and the formal entry of that amount on the books of the Secretary.” United States v. Dixieline Fin., Inc., 594 F.2d 1311, 1312 (9th Cir.1979). In the case of a tax deficiency, “[i]f the taxpayer does not file a petition with the Tax Court within ... [ninety days from the date of the issuance of the Notice of Deficiency], the deficiency ... shall be assessed, and shall be paid upon notice and demand from the Secretary.” 26 U.S.C. § 6213(c). Once an assessment has been made, the Government is entitled to pursue certain remedies, similar to those of a judgment creditor, in seeking satisfaction of the tax deficiency owed. See Bull v. United States, 295 U.S. 247, 260, 55 S.Ct. 695, 699, 79 L.Ed. 1421 (1935) (<HOLDING>). In this case, as a condition of the judgment

A: holding that the appropriation of the land is complete when the amount of damage awarded by the commissioners is paid and possession is taken
B: holding that a debt incurred for a personal family or household purpose is a consumer debt even though it is secured by the debtors real property
C: holding that the assessment is given the force of a judgment and if the amount assessed is not paid when due administrative officials may seize the debtors property to satisfy the debt
D: holding that for setoff purposes    a debt is due when the bank has the power to deem the debt due not when the bank actually exercises that power
C.