With no explanation, chose the best option from "A", "B", "C" or "D". notice of appeal to be filed within 60 days after entry of the order appealed from if one of the parties is the United States). Therefore, this court lacks subject-matter jurisdiction to review the summary-judgment order. See Bowles v. Russell, 551 U.S. 205, 214, 127 S.Ct. 2360, 168 L.Ed.2d 96 (2007) (explaining that a timely notice of appeal in a civil case is a jurisdictional requirement). The notice of appeal was timely as to the November 7, 2016, order denying the mo tion to suspend debt collection. But even construing his pro se brief liberally, see Garrett v. Selby Connor Maddux & Janer, 425 F.3d 836, 840 (10th Cir. 2005), Phung has provided no argument to support his appeal. Therefore, he has waived his claims. See Kabba v. Mukasey, 530 F.3d 1239, 1248 (10th Cir. 2008) (<HOLDING>); see also United States v. Sorensen, 801 F.3d

A: holding that the defendant waived argument on appeal by failing to develop a cogent argument
B: holding litigant waived issue on appeal by failing to present any argument challenging the decision under review
C: holding that party waived argument by failing to brief it on appeal
D: holding that appellant waived argument by failing to raise argument before workers compensation board and failing to list or brief issue in administrative appeal to superior court
B.