With no explanation, chose the best option from "A", "B", "C" or "D". a “factual basis” is the “judicial determination ... made with respect to the essential elements of the crime” that has preclusive effect. See Ideal Mut. Ins. Co., 319 N.W.2d at 295; see also Aid Ins. Co. (Mut.), 336 N.W.2d at 440. Van Haaften does not ask us to overrule this well-established precedent but, instead, claims it is distinguishable because the pleas in those cases did not result in deferred judgments. We conclude that is a distinction without a difference here. B. A Deferred Judgment Does Not Alter the Finality of the District Court’s “Factual Basis” Determination. Van Haaften argues her plea that resulted in a deferred judgment does not have pre-clusive effect because it is not a final judgment for purposes of appeal. See State v. Stessman, 460 N.W.2d 461, 462 (Iowa 1990) (<HOLDING>). Under Iowa law a deferred judgment means a

A: holding iowa code section 63113 which is now section 6317 contains no provision for posttrial motions on appeal from a small claims court judgment
B: recognizing that a final judgment may provide for a particular standard upon which to modify a final judgment
C: holding a deferred judgment is not a final judgment of sentence from which a defendant may appeal under iowa code section 8146
D: holding that a district court judgment is not a final judgment appealable by the defendant unless it includes the final adjudication and the final sentence
C.