With no explanation, chose the best option from "A", "B", "C" or "D". defendant’s conversion by wrongful act inconsistent with the property rights of the plaintiff; and (3) damages.” In re Emery, 317 F.3d 1064, 1069 (9th Cir.2003) (citing Burlesci v. Petersen, 68 Cal.App.4th 1062, 1065, 80 Cal.Rptr.2d 704 (1998)). One partner can be liable to another for conversion of partnership property. Oakdale Vill. Grp. v. Fong, 43 Cal.App.4th 539, 546, 50 Cal.Rptr.2d 810 (1996), as modified on denial of reh’g, (Apr. 10, 1996). Further, intangible property such as corporate shares and bonds may be the proper subject of a conversion claim. See Am. Bankers Mortgage Corp. v. Fed. Home Loan Mortgage Corp., 75 F.3d 1401, 1411 (9th Cir.1996) (collecting California cases); see also Fremont Indem. Co. v. Fremont Gen. Corp., 148 Cal.App.4th 97, 125, 55 Cal.Rptr.3d 621 (2007) (<HOLDING>). However, more abstract intangible property,

A: holding that a businesss net operating loss is the proper subject of conversion because it is a definite recordable amount
B: holding that proof of loss is not evidence of extent of loss and insured is not precluded from showing his damages were greater than shown in proof of loss
C: holding that it is not
D: holding that a calculation of the amount of loss is a factual finding
A.