With no explanation, chose the best option from "A", "B", "C" or "D". by $18,976). As a result, the 1992 payment, despite satisfying part of the Greers’ 1982 tax liability, was not a "pay ment of the [full] tax,” and therefore did not end the penalty period for the 1982 underpayment. Because this complication is irrelevant to our resolution of the Greers' appeal, we ignore it. 4 . There is a tension between the Greers’ argument and their failure to challenge the IRS's assessment of the amount of the 1995 refund as a tax liability. A similar tension is evident in some of the erroneous nonrebate refund cases. See, e.g., Bilzerian, 86 F.3d at 1069 (stating that although "no erroneous refund— whether rebate or non-rebate — can revive [a paid tax liability],” nonrebate refunds may be recovered through a supplemental assessment); cf. Frontone, 383 F.3d at 662

A: recognizing this tension
B: recognizing this rule
C: recognizing this method
D: recognizing and resolving tension among ninth circuit cases applying conflicting versions of the harmless error standard in civil cases
A.