With no explanation, chose the best option from "A", "B", "C" or "D". were discharged on August 1, 1994. The Defendant contends that pursuant to 11 U.S.C. § 523(a)(1)(C) the Taxes should be excepted from the discharge as the Plaintiffs either filed a fraudulent return or willfully attempted to evade or defeat the Taxes. Section 523(a)(1)(C) of Title 11 provides “(a) A discharge under section 727 ... of this title does not discharge an individual debtor from any debt — (1) for a tax or a customs duty — (C) with respect to which the debtor made a fraudulent return or willfully attempted in any manner to evade or defeat such tax....” 11 U.S.C. § 523(a)(1)(C). The Defendant must demonstrate by a preponderance of the evidence that the Plaintiff willfully attempted to evade or defeat a tax. Grogan v. Garner, 498 U.S. 279, 111 S.Ct. 654, 112 L.Ed.2d 755 (1991) (<HOLDING>). Whether a debtor has willfully attempted to

A: holding that a creditor objecting to the dischargeability of a debt under  523a must prove its case by a preponderance of the evidence
B: holding that the standard of proof for the dischargeability exceptions in 11 usc  523a is the preponderance of the evidence standard
C: holding all exceptions to discharge under  523a must be proven by a preponderance of the evidence
D: holding that the standard of proof for dischargeability exceptions under section 523a is preponderance of the evidence
C.