With no explanation, chose the best option from "A", "B", "C" or "D". available to value and distribute such benefits. There are three general approaches to address the problems of valuation and distribution of pension benefits: (1) the present value method, also called the immediate offset method; (2) the present division method of deferred distribution; and (3) the reserved jurisdiction method of deferred distribution. First, the present value or immediate offset approach “ ‘requires the court to determine the present value of the pension benefits, decide the portion to which the nonemployee spouse is entitled, and award other property to the nonemployee spouse as an offset to the pension benefits to which he or she is otherwise enti tled.’ 3 Family Law and Practice, supra, § 36.13 [3], p. 36-72; see In re Marriage of Brown, supra, 15 Cal. 3d 848 (<HOLDING>); In re Marriage of Grubb, supra, 745 P.2d 666

A: holding it is within the trial courts discretion to choose on a casebycase basis the method although expressly rejecting the reserved jurisdiction method
B: holding that the bureau of prisonss method for calculating good time credits was a reasonable interpretation of the statute in part because the plaintiffs contrary method would result in a windfall to prisoners that congress did not intend
C: recognizing offset method
D: recognizing this method
C.