With no explanation, chose the best option from "A", "B", "C" or "D". that Ind. Trial Rule 12(B) provides that: If, on a motion, asserting the defense number (6), to dismiss for failure of the pleading to state a claim upon which relief can be granted, matters outside the pleading are presented to and not excluded by the court, the motion shall be treated as one for summary judgment and disposed of as provided in Rule 56. In such case, all parties shall be given reasonable opportunity to present all material made pertinent to such a motion by Rule 56. Although the Defendants submitted affidavits to the trial court in support of their motion to dismiss, we find no indication that the trial court found it necessary to use these affidavits or that the affidavits were relevant to the issues. See, eg., Dixon v. Siwy, 661 N.E.2d 600, 603 (Ind.Ct.App.1996) (<HOLDING>). Moreover, neither the Trails, the Defendants,

A: holding that a trial court is not required to convert a motion to dismiss to a motion for summary judgment where external evidence is submitted if the external evidence is irrelevant to the issue
B: holding that the courts denial of either a motion to dismiss or a motion for summary judgment is not a final judgment and is not reviewable 
C: holding the denial of a motion for summary judgment on an issue which is later submitted to the jury is not reviewable
D: holding the trial courts failure to convert a motion to dismiss into a motion for summary judgment after an affidavit was filed in response to the motion was harmless error where the affidavit had no impact on thedecisive statute of frauds issue
A.