With no explanation, chose the best option from "A", "B", "C" or "D". interest on their claims, but they disagree as to the rate at which such interest should accrue. In this regard, plaintiffs first argue that the lower courts erred in holding that their claims to postpetition interest at the statutory rates are modifiable under 11 U.S.C. § 1322(b)(2). Alternatively, plaintiffs assert that "the confirmed interest rates are insufficient to provide them with the present value of their allowed secured claims under 11 U.S.C. § 1325(a)(5)(B)(ii). We address each of these contentions in turn. (1) 11 U.S.C. § 1322(b)(2) Section 1322(b)(2) of the Bankruptcy Code 84) (finding IRS hen on debtor’s principal residence modifiable because statutory, not created by agreement as required by § 1322(b)(2)); In re Seel, 22 B.R. 692, 695-96 (Bankr.D.Kan. 1982) (<HOLDING>). Nevertheless, plaintiffs urge us to hold that

A: holding modifiable a mechanics hen on debtors principal residence because it was a statutory hen
B: holding that agency relationship existed where principal paid plaintiff directly and written agreement stated agent was signing on behalf of principal
C: holding residence means legal residence for will probate
D: holding that  1322b2 prohibits modification of the interest rate on the loan on the debtors principal residence
A.