With no explanation, chose the best option from "A", "B", "C" or "D". on the following: “the Commonwealth’s expenditures, together with its notice of intent to record a lien and its tenacious pursuit of that lien through administrative channels.” Id. With this backdrop, we turn to examine the nature of Banco Popular’s pre-petition interest under the mortgage deeds which it had presented for recording, as informed by Puerto Rico law. 3. Pre-petition “Interest in Property ” Informed by Puerto Rico Law In general, a mortgage comprises a conveyance or retention of an interest in real property executed for the benefit of the mortgagee to secure payment of a debt. See generally Restatement (Third) of Property: Mortgages § 1.1 (1997); 54A Am.Jur. 2d Mortgages §§ 1, 138 (2009); see also Liechty v. Descartes Saurí, 9 P.R. Offic. Trans. 660, 109 D.P.R. 496 (1980) (<HOLDING>). Some jurisdictions subscribe to the so-called

A: holding that mortgage encompasses a property right
B: holding that foreclosure of prior mortgage extinguished second mortgage
C: holding that a mortgage or modification of a mortgage is not a good or a service under the dtpa
D: holding that the note and the mortgage must coexist to give the mortgage validity
A.