With no explanation, chose the best option from "A", "B", "C" or "D". the Division was unable to determine whether or not he should be allowed to retain any fees paid by Ms. Neef and Mr. Peters.” We hold that a convincing preponderance of the evidence supports the determination that Johnson must return $1099 to Neef and $6900 to Peters. Neef explained in a letter that she had paid $800 in attorney’s fees and $299 in court costs. Johnson never took the initial step of even filing the bankruptcy petition. Peters testified that Johnson told him the work he had completed prior to his neglect of the case was worth $4000. Because Peters had paid Johnson a total of $10,900, he is owed a return of $6900. Unlike the situation in Carpenter, the board presented evidence of the amount of unearned fees through client testimony. See Carpenter, 781 N.W.2d at 271-72 (<HOLDING>). The commission also recommended Johnson be

A: holding that an order to disgorge funds was final even though the order did not distribute the funds
B: holding the commissions recommendation that the attorney be ordered to refund his clients funds could not be adopted because the stipulation failed to detail the amount of such funds and no witness testimony or evidence was taken on the matter
C: holding that in a case where a suspended attorney commingled funds between his attorney trust account and attorney business account and the funds could not be traced claimants state of new jersey and clients security fund reached an amicable agreement to divide the funds equally
D: holding that a law firm receiving funds for a client was not an initial transferee because the firms role with respect to the received money was to accept the funds in settlement of its clients case deposit the money in trust keep as fees only what the the clients agreed to and pay the rest to the bank on behalf of the clients in satisfaction of their loan
B.