With no explanation, chose the best option from "A", "B", "C" or "D". the parties did not agree or intend the said payment to be in the nature of alimony, maintenance or support, or in lieu thereof, wife did not report the sums received as income, nor did the husband take a deduction therefor.”); In re Krueger, 457 B.R. 465, 478 (Bankr.D.S.C.2011) (“If the parties do not derive any tax benefit from the obligations imposed by the Agreement, it suggests that the payments are in the nature of a property settlement and not for maintenance and support.”). The Bankruptcy Provision contained in the Property Settlement Agreement purports to give Plaintiff all the benefits of an obligation for maintenance and support under the Bankruptcy Code without the necessary tax consequences of maintenance or support under the Internal Revenue Code. See Robb, 23 F.3d at 899 (<HOLDING>). Financial Situation of the Parties The Court

A: holding that once the defendant has submitted to the control of the officer and the process of taking him or her to the police station  has commenced his or her arrest is complete and he or she is in custody for the purposes of the escape statute
B: holding that once a debtor classifies their obligations for tax purposes he or she cannot avoid the corresponding obligations or effects of this classification under the bankruptcy code
C: holding that the statute incorporated all the rights and obligations of the contract emphasis added
D: holding that similar procedural obligations apply under nlra and hudson
B.