With no explanation, chose the best option from "A", "B", "C" or "D". of undisputed facts as admitted, however, the court implicitly chose to base its decision on all of the evidentiary materials in the record on summary judgment. See Tipton v. Bergrohr GMBH-Siegen, 965 F.2d 994, 998 (11th Cir.1992) (“In opposing summary judgment, the nonmoving party may avail itself of all facts and justifiable inferences in the record taken as a whole.”); Tippens v. Celotex Corp., 805 F.2d 949, 952 (11th Cir.1986) (“The District Court shall consider all evidence in the record when reviewing a motion for summary judgment— pleadings, depositions, interrogatories, affidavits, etc. — and can only grant summary judgment if everything in the record ... demonstrates that no genuine issue of material fact exists.”) (internal quotation marks omitted); Holtz, 258 F.3d at 73 (<HOLDING>) (internal quotation marks and citations

A: holding that in its review of the irs exercise of discretion the court is limited to a review of the administrative record
B: holding that an appellate court has discretion to consider an issue not argued by the parties
C: holding that while a court is not required to consider what the parties fail to point out in their local rule 561 statements it may in its discretion opt to conduct an assiduous review of the record even where one of the parties has failed to file such a statement
D: holding parties to an exculpatory clause where the parties intent is clear
C.