With no explanation, chose the best option from "A", "B", "C" or "D". may omit the statement of issues if the appellee is satisfied with the statement provided by the appellant. Nevertheless, the brief of the appellee must contain the contentions and reasons of the appellee with respect to the issues presented in the opposing brief. See id. 24(a)(9), (b). 123 Generally, issues raised by an appellant in the reply brief that were not presented in the opening brief are considered waived and will not be considered by the appellate court,. See Trail Mountain Coal Co. v. Utah Div. of State Lands & Forestry, 921 P.2d 1365, 1371 n. 11 (Utah 1996); State v. Brown, 853 P.2d 851, 854 n. 1 (Utah 1992); 5 Am.Jur.2d Appellate Review § 560 (1995); 4 C.J.S. Appeal and Error § 619 (1993). This is to pr ns-Developmental Ctrs. Corp., 844 F.2d 401, 405 n. 6 (7th Cir.1988) (<HOLDING>); E.E.O.C. v. Union Bank, 408 F.2d 867, 868

A: holding that arguments raised for the first time in a reply brief are forfeited
B: holding that arguments first raised in appellants reply brief were in answer to those raised in appellees brief and therefore refusing to strike those arguments
C: holding that we do not consider arguments raised for the first time in a reply brief
D: holding that issue first raised in appellees brief and then answered in appellants reply brief was properly raised for review
B.