With no explanation, chose the best option from "A", "B", "C" or "D". of an issue of fact or law that has been litigated and decided in a prior suit.” I.A. Durbin, Inc. v. Jefferson National Bank, 793 F.2d 1541, 1549 (11th Cir.1986). In order for collateral estoppel to apply, the following four elements must be satisfied: (1) the issue at stake must be identical to the one decided in the prior litigation; (2) the issue must have been actually litigated in the prior proceeding; (3) the prior determination of the issue must have been a critical and necessary part of the judgment in the earlier decision; and (4) the standard of proof in the prior action must have been at least as stringent as the standard of proof in the later case. See In re Mathis at 7; See also Merrill v. Walter E. Heller & Company of Alabama, 594 F.2d 1064, 1067 (5th Cir.1979) (<HOLDING>). Under the first element, the court finds that

A: holding that the debtor has the burden of showing that collateral estoppel applies
B: holding that collateral estoppel applies only where the antecedent judgment was a final judgment
C: holding collateral estoppel elements met considering changed circumstances in the context of an exception to the general rule of collateral estoppel
D: holding that collateral estoppel applies to  1983 claims
A.