With no explanation, chose the best option from "A", "B", "C" or "D". P. King ed., 15th ed. rev.1999). 14 . See Merriam-Webster’s Collegiate Dictionary (10th ed.1998) (synonym of "fraudulent” is "deceitful”); Black's Law Dictionary (5th ed. 1979) ("To act with 'intent to defraud' means to act willfully, and with the specific intent to deceive or cheat.”).. 15 . See also Lindholm, 24 F.3d at 1083-84 (criminal statute § 152 applies even if false statements do not affect the outcome of the bankruptcy proceedings); United States v. Yagow, 953 F.2d 427, 432-33 (8th Cir.) (citing cases and holding that debtor’s sworn statement attesting to his lack of employment, aimed at securing in forma pauperis status before the tribunal, is material), cert. denied, 506 U.S. 833, 113 S.Ct. 103, 121 L.Ed.2d 62 (1992); In re Robinson, 506 F.2d 1184, 1188—89 (2d Cir.1974) (<HOLDING>); cf. United States v. Grant, 971 F.2d 799,

A: holding that 18 usc  1014 has no materiality requirement because the statute does not so much as mention materiality
B: holding that the fca includes a materiality requirement
C: holding that materiality does not require a showing that the creditors were prejudiced by the false statement
D: holding that materiality is an element of false statement prosecutions which must be submitted to the jury
C.