With no explanation, chose the best option from "A", "B", "C" or "D". court’s review of the nature of the debt in question for purposes of determining its dischargeability.”); Peerless Ins. v. Swanson (In re Swanson), 231 B.R. 145, 149 (Bankr.D.N.H.1999) (concluding that a debt, which was owed by a chapter 7 debtor in her capacity as a court-appointed guardian of a probate estate, to an insurance company, which had posted a bond for the debtor and ultimately paid out sums when a probate court determined that the debtor failed to properly account for property entrusted to her, was a debt for defalcation while acting in a fiduciary duty within the meaning of § 523(a)(4), even though the debt was embodied in an otherwise unsecured promissory note executed by the debtor in favor of the insurance company); In re Bryer, 227 B.R. 201, 202-03 (Bankr.D.Me.1998) (<HOLDING>); Roy v. United States (In re Roy), 189 B.R.

A: holding that a nondischargeable restitutionary obligation imposed on a chapter 13 debtor as a part of his sentence in the prosecution for theft of town funds did not lose its character as a nondischargeable restitutionary debt under  1328a3 following the debts assignment from the town to its sureties
B: holding that security interest was not perfected since debtor conducted business only in one town in the state and creditor did not file financing statement in that town
C: holding that in a chapter 7 case postpetition interest on a nondischargeable tax claim is also nondischargeable
D: holding punitive damages nondischargeable under  523a6 when such damages are based on the same conduct as the underlying nondischargeable judgment
A.