With no explanation, chose the best option from "A", "B", "C" or "D". planned communities established on or after 1 January 1999, and section 47F-3-102(l) to (6) and (11) to (17) also apply to communities created before 1 January 1999 as long as the events at issue occur after that date. N.C. Gen. Stat. § 47F-1-102 (2009). Significantly, section 47F-3-102 expressly states that [u]nless the articles of incorporation or the declaration expressly provides to the contrary, the association may: ... (2) Adopt and amend budgets for revenues, expenditures, and reserves and collect assessments for common expenses from lot owners . . . and (17) Exercise any other powers necessary and proper for the governance and operation of the association. N.C. Gen. Stat. § 47F-3-102; see also Indian Rock Ass’n v. Ball, 167 N.C. App. 648, 650-51, 606 S.E.2d 179, 180-81 (2004) (<HOLDING>). Furthermore, section 47F-3-114 states that

A: holding that homeowners associations can generally collect assessments to fulfill their stated duties
B: holding that when an employee had his duties changed but had no interest created or protected by the constitution or state law in those duties then no liberty interest claim was stated
C: holding that legislatures giving commission jurisdiction to enforce this section was both grant of express authority and implied grant of powers reasonably necessary to fulfill its duties
D: holding assignee could collect debt on stated account
A.