With no explanation, chose the best option from "A", "B", "C" or "D". that Mr. Bolt was not qualified to give an opinion as to the standard of care applicable to accountants performing general audits.” QCBT filed a notice of appeal. We transferred the case to the court of appeals. The court of appeals reversed the judgment of the district court and remanded the ease for a new trial. The court held QCBT properly preserved error because the court’s ruling on the motion in limine was definitive. As for th pose of raising and pointing out before trial certain evidentiary rulings the court may be called upon to make during the course of the trial” and, if sustained, excludes reference or introduction of this evidence until its admissibility is determined by the trial court, outside the presence of a jury, in an offer of proof. Twyford, 220 N.W.2d at 922-23 (<HOLDING>). The abovementioned rules regarding a motion

A: recognizing further that the offer of proof allows the aggrieved party to present a proper record for review on appeal and in the absence of such an offer error may not be preserved
B: holding that a written offer accepted by parol may constitute a sufficient memorandum of the contract provided the person making the offer is the party to be charged
C: holding an unaccepted settlement offer or offer of judgment does not moot a plaintiffs case emphasis added
D: holding that an offer to donate cannot be an offer to sell
A.