With no explanation, chose the best option from "A", "B", "C" or "D". Section 11; Iowa Code § 598.22 (1996 & 1998 Supp.); Michigan Child Support Formula Manual 5-6 (1998); Mont. Admin. R. 46.30.1542; N.J. Child Support Guidelines, Appx. IX-A; Utah Code Ann. § 78-45-7.5(8)(b) (1996 & 1997 Supp.); Wash. Rev.Code § 26.18.190(2) (1994); W. Va.Code § 48A-1B-9 (1996 & 1997 Supp.). See also State ex rel. Pfister v. Larson, 569 N.W.2d 512 (Iowa Ct.App.1997) (discussing availability of a statutory credit for social security disability dependency benefits received by a child); Herd v. Herd, 307 N.J.Super. 501, 704 A.2d 1340 (App.Div.1998) (reading Appendices IX-A and 1X-B so as to require a credit to the obligor parent for social security disability dependency bene fits received by child); Pasternak v. Pasternak, 310 N.J.Super. 483, 708 A.2d 1235 (Ch.Div.1997) (<HOLDING>); In re Marriage of Briscoe, 134 Wash.2d 344,

A: recognizing doctrine
B: recognizing that commission is not bound by statutory or common law rules of evidence
C: holding that the united states was a statutory employer under kansas law
D: recognizing statutory credit
D.