With no explanation, chose the best option from "A", "B", "C" or "D". A court may take judicial notice of relevant facts in the context of a Rule 12(b)(6) motion. Under Rule 201(b)(2) of the Federal Rules of Evidence (“FRE”), a court may judicially notice a fact not subject to reasonable dispute when the fact “can be accurately and readily determined from sources whose accuracy cannot reasonably be questioned.” Fed. R. Evid. .201(b). For example, a court may take judicial notice of “public disclosure documents required by law to be filed.” Kramer v. Time Warner Inc., 937 F.2d 767, 774 (2d Cir. 1991). Judicial notice may also occur at any stage of a proceeding. Fed. R. Evid. 201(d). In applying FRE 201(d), the Fifth Circuit has permitted lower courts to take judicial notice at the motion to dismiss stage of a proceeding. See, e.g., Dorsey, 540 F.3d at 338 (<HOLDING>); Think3, Inc. v. Zuccarello (In re Think3,

A: recognizing that a court may rely on matters of which a court may take judicial notice
B: holding that a court may rely on documents incorporated into the complaint by reference and matters of which a court may take judicial notice in deciding whether a complaint fails to state a claim upon which relief may be granted
C: holding that in considering a rule 12b6 motion a court may only rely on the complaint its proper attachments documents incorporated into the complaint by reference and matters of which a court may take judicial notice
D: recognizing that a court may take judicial notice of court filings and other matters of public record
A.