With no explanation, chose the best option from "A", "B", "C" or "D". The plaintiffs seek to recover the alleged delinquency and seek an order directing Satniek to submit to another audit, this time for the period between January 1, 1994 through January 31, 1995. Lastly, plaintiffs seek to toll the six-year statute of limitations for any delinquent contributions discovered by the plaintiffs in their proposed audit for the period between January 1,1994 through January 31,1995. DISCUSSION I. No Portion of the Plaintiffs’ Claims Are Barred by the Applicable Statute of Limitations New Jersey’s six-year statute of limitations applicable to contract actions applies also to claims under ERISA to recover delinquent pension contributions. See Hotel Employees & Restaurant Employees Int’l Union Welfare Fund v. Pub of New Jersey, 744 F.Supp 5, 212 (3d Cir.1990) (<HOLDING>); Vernau v. Vic’s Market, Inc., 896 F.2d 43,

A: holding method of accounting in administering a contract was inadmissible evidence of a partys interpretation
B: holding that  481 authorizes necessary adjustments to income in the year of change whether the change in method of accounting was initiated by the taxpayer or the commissioner
C: recognizing this method
D: holding that tolling inappropriate where data supplied to fund reflected change in accounting method which was central to dispute
D.