With no explanation, chose the best option from "A", "B", "C" or "D". abroad which have not been exhausted, the burden shifts to the plaintiff to rebut by showing that the local remedies were ineffective, unobtainable, unduly prolonged, inadequate, or obviously futile. The ultimate burden of proof and persuasion on the issue of exhaustion of remedies, however, lies with the defendant. 5.Rep. No. 102-249, at 9-10 (emphasis added); see Enahoro v. Abubakar, 408 F.3d 877, 892 (7th Cir.2005) (“[T]o the extent that there is any doubt ... both Congress and international tribunals have mandated that ... doubts [concerning the TVPA and exhaustion are to] be resolved in favor of the plaintiffs.”); Barrueto v. Barios, 291 F.Supp.2d 1360, 1365 (S.D.Fla. 2003) (citing Mehinovic v. Vuckovic, 198 F.Supp.2d 1322, 1347 n. 30 (N.D.Ga.2002)); Wiwa, 2002 WL 319887, at *17 (<HOLDING>); Cabiri v. Assasie-Gyimah, 921 F.Supp. 1189,

A: holding that the prisoner has the burden of demonstrating he has exhausted his administrative remedies in his complaint
B: recognizing that issue exhaustion requirement and requirement exhaustion of remedies are different
C: holding that defendant raising tvpa exhaustion defense did not meet initial burden of demonstrating that plaintiffs had not exhausted alternative and adequate remedies in nigeria
D: holding that if adequate administrative remedies are available it is improper to seek relief in court before those remedies are exhausted
C.