With no explanation, chose the best option from "A", "B", "C" or "D". -pursuant to Mass. Gen. L. ch. 60, § 65. In November of 1995, RTC Trust filed a complaint to foreclose the mortgage against Findley in the Massachusetts Land Court. Judgment was granted in RTC Trust’s favor, a foreclosure sale occurred, and a foreclosure deed was issued by RTC Trust in favor of S/N-l on or about October 3,1996. DISCUSSION A. The Tax Injunction Act (TIA) Defendant Fall River asserts that this court lacks subject matter juris diction under the Tax Injunction Act, 28 U.S.C. § 1341, which states, “The district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law w ate law would be inadequate under the “plain, speedy, and efficient” exception to the TIA. See Ludwin v. City of Cambridge, 592 F.2d 606, 609 (1st Cir.1979) (<HOLDING>). Plaintiff also does not contest that its

A: holding that the remedies available under massachusetts law to challenge tax assessments were sufficient to preclude federal declaratory action
B: holding that federal common law governs equitable remedies available under erisa
C: holding that federal law governs remedies available under title ix
D: holding that where the question to be resolved in the declaratory judgment action will be decided in a pending action it is inappropriate to grant a declaratory judgment
A.