With no explanation, chose the best option from "A", "B", "C" or "D". priority period of section 507(a)(8)(A)(i) is suspended by 11 U.S.C. § 108(c) and 26 U.S.C. § 6503(b) and (h), for the time that the automatic stay prevents the IRS from collecting outstanding tax debts. Id. at 493; see also Saunders v. United States, 240 B.R. 636 (S.D.Fla.l9 (In re Harris), 203 B.R. 558, 560 (Bankr.D.Del. 1996) (“I conclude that ‘the literal application of [§ 523(a)(15) ] will produce a result demonstrably at odds with the intentions of its drafters’ and that the literal statutory language of § 523(a)(15)(A) need not be followed. Therefore, I agree with the court in Finaly that only the debtor’s spouse or former spouse can maintain an action under § 523(a)(15).”) (internal citation omitted); In re Kirkish v. Meritor Sav. Bank, 144 B.R. 367, 369 (Bankr. W.D.Mich.1992) (<HOLDING>). Section 502(b)(3) originated from the second

A: holding that we may consult legislative history as an aid to the interpretation of ambiguous text
B: holding that 11 usc  523a8 does not prohibit comaker or cosigners of a student from discharging the debt because the legislative history clearly focusing on the students nondischargability compels a narrow interpretation of what constitutes an education loan so as not to include comakers or cosigners within the provision
C: recognizing two lines of authority one where courts find prevention of unfair competition to be primary purpose and other where courts prescribed a broader interpretation of the statute focusing on the multiple objectives of congress in enacting the unrelated business income tax and concluding that a study of the statute the regulations the legislative history and the cases inclines us toward the latter view
D: holding that the njcfa applies to the offering sale or provision of consumer credit  here 100000 loan for the education of plaintiffs daughter
B.