With no explanation, chose the best option from "A", "B", "C" or "D". The 252 S.C. 568, 167 S.E.2d 571 (1969) (stating that without a timely notice of appeal, the reviewing court has no jurisdiction); Canal Ins. Co. v. Caldwell, 338 S.C. 1, 524 S.E.2d 416 (Ct.App.1999) (Court of Appeals ruled it was without subject matter jurisdiction to consider appeal because appellant failed to serve his notice of appeal within thirty days after receiving written notice of the entry of a final order or judgment). The lack of subject matter jurisdiction can be raised at any time, can be raised for the first time on appeal, and can be raised sua sponte by the court. Badeaux v. Davis, 337 S.C. 195, 522 S.E.2d 835 (Ct.App.1999); Lake v. Reeder Const. Co., 330 S.C. 242, 498 S.E.2d 650 (Ct.App.1998); see also State v. Ervin, 333 S.C. 351, 510 S.E.2d 220 (Ct.App.1998) (<HOLDING>). II. Timeliness of Appeal to Circuit Court

A: holding issues related to subject matter jurisdiction may be raised at any time
B: holding that sovereign immunity issues may be raised sua sponte as they bear on subject matter jurisdiction
C: recognizing that subject matter jurisdiction can be questioned at any time and with respect to any claim
D: holding standing cannot be waived and may thus be raised at any time
A.