With no explanation, chose the best option from "A", "B", "C" or "D". of any recovery from a successful False Claims Act suit, depending upon whether the relator or the government conducts the action. See id. § 3730(d)(l)-(2). 2 . As we discuss in Part II.A.4, the statute further provides that whoever "willfully engages in the conduct constituting the offense” may be imprisoned for not more than five years. 18 U.S.C. § 216(a)(2) (emphasis added). 3 . See Staples v. United States, 511 U.S. 600, 605, 114 S.Ct. 1793, 128 L.Ed.2d 608 (1994) (“[S]ilence on this point by itself does not necessarily suggest that Congress intended to dispense with a conventional mens rea element, which would require that the defendant know the facts that make his conduct illegal.”); Liparota v. United States, 471 U.S. 419, 426, 105 S.C S.Ct. 604, 112 L.Ed.2d 617 (1991) (<HOLDING>); United States v. Bishop, 412 U.S. 346, 361,

A: holding that ignorance or misunderstanding of the law would not toll the running of the statute of limitations
B: holding that a defendants goodfaith belief that he intended to repay the loans he procured through misrepresentation was not a defense to wire fraud
C: holding that courts apply the procedural law of the forum and the substantive law of the jurisdiction originating the claim
D: holding that proof of willfulness in criminal tax cases requires negating a defendants claim of ignorance of the law or a claim that because of a misunderstanding of the law he had a goodfaith belief that he was not violating the law
D.