With no explanation, chose the best option from "A", "B", "C" or "D". by the signed agreements under the accord and satisfaction doctrine. An accord and satisfaction is a method of discharging a contract or settling a cause of action arising from a contract or a tort, by substituting for such contract or cause of action an agreement for the satisfaction thereof and an execution of such substituted agreement. 19 N.Y.Jur.2d, Compromise, Accord, and Release § 1. The law in New York on the accord and satisfaction doctrine is clear: it is an affirmative defense as to which the asserting party bears the burden of proof. Stahl Management Corp. v. Conceptions Unlimited, 554 F.Supp. 890, 893 (S.D.N.Y.1983); See also Studiengesellschaft Khole v. Novamont, 485 F.Supp. 471, 475 (S.D.N.Y.1980); S. Leo Harmonay v. Binks Mfg. Co., 597 F.Supp. 1014, 1028 (S.D.N.Y.1984) (<HOLDING>). In order for Defendants to successfully

A: holding that the government bears the burden of proving voluntary consent under the totality of the circumstances
B: holding that employer bears the burden of proving applicability of flsa exemptions
C: holding defendant bears burden of establishing affirmative defense of official immunity
D: holding defendant bears the burden of proving an accord and satisfaction defense
D.