With no explanation, chose the best option from "A", "B", "C" or "D". in the estate’s normal course of business in property of the estate.”); In re Doemling, 116 B.R. 48, 50 (Bankr.W.D.Pa.1990) (“Relatively few courts have been called upon to determine whether a property interest which was acquired postpetition in a Chapter 11 case qualifies as property of the estate pursuant to § 541(a)(7). The following principle can, however, be extracted from certain of those cases: a property interest acquired postpetition during the pendency of a Chapter 11 case qualifies as property of the estate, for purposes of § 541(a)(7), only if said property interest is traceable to (or arises out of) some prepetition property interest which already is included in the bankruptcy estate.”); see also Segal v. Rochelle, 382 U.S. 375, 380, 86 S.Ct. 511, 15 L.Ed.2d 428 (1966) (<HOLDING>). 53 . 11 U.S.C. § 541(a)(7) (emphasis added).

A: holding the losscarryback refund claims were sufficiently rooted in the prebankruptcy past and so little entangled with the bankrupts ability to make an unencumbered fresh start that they should be regarded as property under  70a5 of the bankruptcy act
B: holding that whether property is included in an estate depends on whether it is sufficiently rooted in the prebankruptcy past and so little entangled with the bankrupts ability to make an unencumbered fresh start
C: holding that whether failure to make progress or other payments is material depends upon the seriousness of the breach and its impact on the contractors ability to perform
D: holding that whether a statement made in response to interrogation is testimonial depends on whether the objective purpose of the interrogation was to establish or prove past events potentially relevant to later criminal prosecution or to meet an ongoing emergency
B.