With no explanation, chose the best option from "A", "B", "C" or "D". pleading during the statutory period, or where the complainant has been induced or tricked by his adversary’s misconduct into allowing the filing deadline to pass. We have generally been much less forgiving in receiving late filings where the claimant failed to exercise due diligence in preserving his legal rights. Id. at 96, 111 S.Ct. 453 (footnotes omitted); see also Young v. United States, 535 U.S. 43, -, 122 S.Ct. 1036, 1041, 152 L.Ed.2d 79 (2002). As the court found in Admiral, “[t]he FDIC, as a government agency with its own legal department, hardly presents the equities in which we might apply the doctrine of equitable tolling.” Admiral Fin. Corp. v. United States, 51 Fed.Cl. at 369; see also Hopland Band of Pomo Indians v. United States, 855 F.2d 1573, 1577 (Fed.Cir.1988) (<HOLDING>). “[T]he principles of equitable tolling

A: holding that the statute of limitations can be tolled where the government fraudulently or deliberately conceals material facts relevant to a plaintiffs claim so that the plaintiff was unaware of their existence and could not have discovered the basis of his claim
B: holding that a plaintiff is not required to state the statutory or constitutional basis for his claim only the facts underlying it
C: recognizing that  2244dlds statute of limitations can be tolled
D: holding statute of limitations should not be equitably tolled for taxpayer who filed a refund claim after the applicable statute of limitations
A.