With no explanation, chose the best option from "A", "B", "C" or "D". M. Baker and Michael T. Baker (“Borrowers”) executed and delivered to SunTrust Mortgage, Inc. (“Sun-Trust”) and Adjustable Rate Note dated June 29, 2007 to evidence a loan by SunTrust in the original principal amount of $1,5000,000.00 (“the Note”). 2. As security for the Note, Borrowers executed and delivered to SunTrust, as beneficiary, a deed of trust dated June 29, 2007 and recorded on July 5, 2007.... Plaintiffs Memorandum in Support, Ex. C, Order, at ¶¶ 1 & 2. Finding that there was a final judgment on the merits in the earlier suit, identity of the causes of action in the two suits, and identity of the parties in the actions, the undersigned must respectfully recommend that this counterclaim be dismissed under Rule 12(b)(6). Andrews v. Daw, 201 F.3d 521, 524 (4th Cir.2000) (<HOLDING>); Richmond, Fredericksburg & Potomac R.R. Co.

A: holding that a dismissal on statute of limitations grounds is an adjudication on the merits for purposes of res judicata
B: holding that dismissal on res judicata grounds is proper under rule 12b6 unless a disputed issue of material fact exists
C: holding judgment under fed rcivp 12b6 is entitled to res judicata effect
D: holding that dismissal of case on statute of limitations grounds is final judgment and barring appeal has res judicata effect
B.