With no explanation, chose the best option from "A", "B", "C" or "D". Since the Goff court was not faced with this issue, that part of its opinion is dicta. The court in Goff examined the legislative history of 11 U.S.C. § 522(b)(2)(A) and cited a list of illustrative property which might be exempted under other federal laws. The list is found in the House and Senate reports to § 522 and contains the following examples: Foreign Service Retirement and Disability payments, 22 U.S.C. 1104; Social security payments, 42 U.S.C. 407; Injury or death compensation payments from war risk hazards, 42 U.S.C. 1717; Wages of fishermen, seamen, and apprentices, 46 U.S.C. 601; Civil service retirement benefits, 5 U.S.C. 729, 2265; Longshoremen’s and Harbor Workers’ Compensation Act death and disability benefits, 33 U.S.C. 916; Railroad Retirement Act (Bankr.D.Kan.1982) (<HOLDING>). The Goff court then sided with the result in

A: holding that erisaqualified plans are within the statutory exemption
B: holding act qualifies as exemption statute under exemption 3
C: holding one who claims tax exemption has burden of showing entitlement to exemption
D: holding that there is no need to consider exemption 6 separately if information was compiled for law enforcement purposes because exemption 7c constitutes broader protection so any information falling under exemption 6 is covered by exemption 7c
A.