With no explanation, chose the best option from "A", "B", "C" or "D". breach of trust, he is chargeable with (a) any loss or depreciation in value of the trust estate resulting from the breach of trust; or (b) any profit made by him through the breach of trust; or (c) any profit which would have accrued to the trust estate if there had been no breach of trust.” (emphasis added)). In compensating Beneficiaries, the district court put them in the place they would have been if the Bank had never engaged in its self-dealing. Because the disgorgement damages of $540,000 were less than the $849,000 in compensatory damages awarded by this Court to make B eneficiaries whole, any additional recovery for disgorgement would amount to a double recovery and improperly impose a penalty on the Bank. See Sheldon v. Metro-Goldwyn Pictures Corp., 309 U.S. 390, 399 (1940) (<HOLDING>). {46} Plaintiffs are entitled to be fully

A: holding that issues not argued specifically and distinctly in a partys opening brief are waived internal quotation marks and citations omitted
B: recognizing that the declaratory judgment act is only procedural and does not create substantive rights internal quotation marks and citations omitted
C: holding that the remedy of disgorgement is meant not to inflict punishment but to prevent an unjust enrichment by allowing injured complainants to claim that which  is theirs and nothing beyond this internal quotation marks and citations omitted
D: holding that compliance with rule 3 is both a mandatory and jurisdictional prerequisite to appeal internal quotation marks omitted
C.