With no explanation, chose the best option from "A", "B", "C" or "D". under § 523(c) must be filed no later than 60 days after the original date set for the § 341 meeting of creditors. Bankruptcy Rule 4007(c). This deadline may be extended by the Court if a motion for an extension is filed before the expiration of the 60-day deadline. Id. If the 60-day deadline passes without the filing of either a motion for extension or complaint, then a nondischargeability complaint is time barred unless grounds exist for the Bankruptcy Court to exercise its equitable powers to permit a late filed complaint. See Farouki v. Emirates Bank Int’l Ltd., 14 F.3d 244, 248 (4th Cir. 1994) (time limitations for filing non-dischargeability complaints are not jurisdictional, but are in the nature of a statute of limitations); In re Hayden, 246 B.R. 795, 800 (Bankr. D.S.C. 1999) (<HOLDING>). In this case, Creditors have asked the Court

A: holding that  242bc3as time bar is not jurisdictional and thus subject to equitable tolling
B: holding that the time bar imposed by bankruptcy rule 4007c is an affirmative defense subject to waiver estoppel and equitable tolling
C: recognizing difference between tolling and equitable estoppel
D: holding that ina  242bc3as time bar is not jurisdictional and thus subject to equitable tolling
B.