With no explanation, chose the best option from "A", "B", "C" or "D". Matson Navigation Co. v. United States, 284 U.S. 352, 359-60, 52 S.Ct. 162, 76 L.Ed. 336 (1932) (Court of Claims did not have jurisdiction over a contract whose subject matter was covered by the Suits in Admiralty Act, 46 U.S.C. § 742 (1932), providing for jurisdiction in federal district courts); Texas Peanut Farmers v. United States, 409 F.3d 1370, 1373-74 (Fed.Cir.2005) (displacement of Tucker Act by specific jurisdictional provisions of Subsections 506(d) and 508(j) of the Federal Crop Insurance Act, 7 U.S.C. §§ 1506(d), 1508(j)); Wilson v. United States, 405 F.3d 1002, 1012-13 (Fed.Cir.2005) (displacement of the Tucker Act by specific jurisdictional provisions of Subsection 205(g) of the Medicare Act, 42 U.S.C. § 405(g)); Doe v. United States, 372 F.3d 1308, 1312-13 (Fed.Cir.2004) (<HOLDING>); Boston Edison Co. v. United States, 64

A: holding that the declaratory judgment act 28 usc  2201 only creates a remedy and is not an independent basis for jurisdiction
B: recognizing limitation on a district courts authority to grant equitable or declaratory relief under the little tucker act 28 usc  1346a2
C: holding that the tucker act does not provide a means by which the court of federal claims may grant injunctive or declaratory relief where the suit does not involve a preaward protest or the application of section 7428 of the internal revenue code
D: holding that this court does not have jurisdiction over tax claims for declaratory or equitable relief
B.