With no explanation, chose the best option from "A", "B", "C" or "D". Tp., 4 N.J. Tax 391 (Tax 1982) and Trenton Church of Christ v. City of Trenton, 3 N.J. Tax 267 (Tax 1981) (discussing the different prayer services and other program activities of a church in evaluating whether religious purposes were actual and exclusive). Such an inquiry is mandated by N.J.S.A 54:4-3.6, which requires both actual and exclusive use as a condition to obtaining a tax exemption. The federal courts have also approved of such inquiries of religious entities. See, e.g., United States v. C.E. Hobbs Found, for Religious Training and Educ., Inc., 7 F.3d 169 (9th Cir.1993) (requiring a church to demonstrate a burden on the tree exercise of religious beliefs due to an IRS inquiry to establish a First Amendment violation); United States v. Coates, 692 F.2d 629 (9th Cir.1982) (<HOLDING>). The issues to be addressed in determining

A: holding that tax exemption for church property does not violate establishment clause
B: holding that denial of tax exemption for part of church property that was not necessary for occupancy and enjoyment of church did not violate first amendment
C: holding that irs examination of corporate minute books of a church to determine whether it qualified for tax exemption was not unconstitutional interference with religious affairs of the church under the first amendment
D: holding moot a challenge to a florida tax exemption for church property when the law had been repealed
C.