With no explanation, chose the best option from "A", "B", "C" or "D". must be built. Gaithersburg West and Aspen Hill are candidates for becoming impact districts, but further plans for these areas must be completed before the County can make a decision. The validity of impact fees or taxes to fund construction of public roads has been the subject of litigation in several jurisdictions. The appellate courts in those jurisdictions, like the Court of Appeals in Eastern Diversified, have generally abrogated the fees on the ground that the municipality exceed ed its authority. New Jersey Builders Ass’n v. Bernards Township, 108 N.J. 223, 528 A.2d 555, 560 (1987); Broward County v. Janis Dev. Corp., 311 So.2d 371, 375-76 (Fla.App. 4th Dist.1975). See also Albany Area Builders v. Guilderland, 74 N.Y.2d 372, 47 N.Y.S.2d 627, 630, 546 N.E.2d 920, 923 (N.Y.1989) (<HOLDING>). The distinction between those cases and the

A: holding that new york alcoholic beverage control law preempted local law
B: holding the state law claims were not preempted
C: holding guilderlands local law was preempted by new york state law which provided a comprehensive scheme for funding road construction
D: holding that the plaintiffs state law claims are preempted by federal law
C.