With no explanation, chose the best option from "A", "B", "C" or "D". of credit and Bank One’s potential indemnification claim. Bank One’s Brief in Opposition at 10. The effect on the estate will be the same regardless of who wins this action. Should the City prevail in its action against Bank One, Bank One will likely have an indemnification against Debtor. Should the City fail in the action against Bank One, it will still have its claim against Debtor arising out of Debtor’s asserted failure to complete the subdivision improvements. Both claims would arise out of the same obligation and would be for approximately the same amount. See, e.g., In re Salem Mills, Inc., 148 B.R. 505, 508 (Bankr.N.D.Ill.1992) (stating indemnification agreements impact only on allocation of assets among competing creditors, not on size of asset pool); Xonics, 813 F.2d at 127 (<HOLDING>). It seems apparent that one of these two

A: holding that property seized by a creditor prior to debtors bankruptcy was property of the estate even though creditor  the irs  held a secured interest  a tax lien  in the property
B: holding that a wifes interest in property has priority over a general creditor
C: recognizing need to balance interests of debt or and creditor in determining nature of protection to be afforded creditor
D: holding jurisdiction over creditor disputes only involves property of estate or resolution affects some other creditor
D.