With no explanation, chose the best option from "A", "B", "C" or "D". to his attorney in an earlier lawsuit against his employer for wrongful discharge and again to other attorneys representing him in an SEC investigation. While he has not substantiated any specific records he believes were lost, he contends that he originally delivered three boxes of records and only got two back. As the bankruptcy court noted, intent is not an issue in a denial of discharge under § 727(a)(3). See In re Cox, 904 F.2d at 1402. Wazeter’s state of mind therefore does not constitute a justification for his failure to keep records. No reasonably sophisticated business person would consider it appropriate to routinely purge all financial records and fail to keep such important records as real estate closing documents. See In re Calisoff, 92 B.R. 346, 356 (Bankr.N.D.Ill.1988) (<HOLDING>). Wazeter next asserts that the bankruptcy

A: holding that gun shop records kept pursuant to government requirements are admissible business records
B: recognizing that intent of public records act is to provide all citizens with access to the records of all public governmental bodies
C: holding affidavit statements by custodian of records based upon review of companys business records contained sufficient evidence of ownership of account
D: holding that no experienced business person would fail to keep all records of financial transactions
D.