With no explanation, chose the best option from "A", "B", "C" or "D". with no valid tax deed issued. The Revenue Act also provides that a Certificate of Purchase may be cancelled and set aside in the event of a sale-in-error. A sale-in-error may be found on the basis of certain pre-sale events, including (1) the land should have been exempt from taxation, (2) the taxes were previously paid, (3) the description of the property was too vague and uncertain, or (4) the owner previously filed a bankruptcy petition so that the sale was prohibited by the automatic stay. In the event of a sale-in-error, the Certificate of Purchase must be surrendered by the tax purchaser and will be cancelled in exchange for a full refund. Ill.Rev.Stat. ch. 120, ¶ 741 (1989). See also Richard v. Chicago, 80 B.R. 451 (N.D.Ill.1987) and In re Garcia, 109 B.R. 335 (N.D.Ill.1989) (<HOLDING>). In addition, the Revenue Act allows a tax

A: holding that a debtors entitlement to an exemption under  522d1 is determined as of the filing date of  a bankruptcy petition
B: holding that telephone call from debtors attorney did not constitute notice of bankruptcy filing because petition had not in fact been filed
C: holding that utility customers mailing of a petition did not constitute the filing of the petition as filing was not effectuated until the petition was received by the clerk
D: holding that a tax sale conducted after filing of petition in bankruptcy is void
D.