With no explanation, chose the best option from "A", "B", "C" or "D". Word of Faith Christian Center Church. Plaintiff seeks to avoid summary judgment on this claim, arguing that because defendant failed to plead the exemption as an affirmative defense, it has waived the defense. See Fed. R. Civ. Proc. 8(c) (“In responding to a pleading, a party must affirmatively state any avoidance or affirmative defense.... ”). Defendant responds that it was not required to affirmatively plead that it is a religious institution “because religious institution status is not a defense, but a statutorily granted exemption.” Contrary to defendant’s position, the courts have consistently held that statutory exemptions, particularly from remedial statutes, must be pled as affirmative defenses. See Oden v. Oktibbeha County, Miss., 246 F.3d 458, 467 (5th Cir.2001) (<HOLDING>); Suiter v. Mitchell Motor Coach Sales, Inc.,

A: holding that a title vii plaintiff need not plead the elements of a mcdonnell douglas prima facie case to survive a motion to dismiss
B: holding that defendants waived defense of personal staff exception to title vii by failing to plead same
C: holding that the plaintiff waived an objection to the defendants failure to plead qualified immunity as an affirmative defense
D: holding that the defense of lack of venue must be made at the earliest opportunity to plead or it is waived
B.