With no explanation, chose the best option from "A", "B", "C" or "D". found that there was sufficient evidence to show that the conspiracy began in 1992. Accordingly, the district court included 1992 and 1993 in its calculation of McGuire’s sentence, adopted the reasoning of the PSR, and set McGuire’s offense level at 28, which put McGuire in a sentencing range of 78 to 97 months. The district court sentenced McGuire to 78 months’ imprisonment and three years of supervised release. On October 13, 1999, the court entered final judgment. McGuire argues that the district court did not have jurisdiction to change his sentence, asserting that the sentence was “imposed” under Fed.R.Crim.P. 35(c) when the district co (2d Cir.1995) (same); United States v. Townsend, 33 F.3d 1230, 1231 (10th Cir.1994) (same); United States v. Clay, 37 F.3d 338, 340 (7th Cir.1994) (<HOLDING>); United States v. Morillo, 8 F.3d 864, 869

A: recognizing difference in elements between offense of actual entry and attempted entry
B: holding that imposition occurs at time of entry of judgment
C: holding that the applicable rate is that in existence at the time of judgment
D: holding that trial court must make entry of default prior to entry of default judgment and court may not make entry of default when there is no default in law or in fact
B.