With no explanation, chose the best option from "A", "B", "C" or "D". court’s order is final for pirnposes of district court review. See, e.g., Lewis v. FHA, 992 F.2d 767 (8th Cir.1993); In re Huebner, 986 F.2d 1222, 1223 (8th Cir.1993); In re Olson, 730 F.2d 1109 (8th Cir.1984). Under that test, whether a bankruptcy court’s order is final depends upon a consideration of the following: (1) The extent to which the order leaves the bankruptcy court nothing to do but execute the order; (2) The extent to which delay in obtaining review would prevent the aggrieved party from obtaining effective relief; and (3) The extent to which reversal would require recommencement of the entire proceeding. See, e.g., Olson, 730 F.2d at 1109; In re Apex Oil Co., 884 F.2d 343 (8th Cir.1989); cf. Allen v. Old National Bank of Washington, 896 F.2d 416, 418 (9th Cir.1990)(<HOLDING>). The parties disagree over the meaning of the

A: holding that while state law determines the existence of a claim federal law determines when a claim arises for bankruptcy purposes
B: holding that bankruptcy order is final when it finally determines the discrete matter to which it was addressed and determines and seriously affects substantial rights and can cause irreparable harm if the losing party must wait until bankruptcy proceedings terminate before appealing
C: holding for  1983 actions that although state law determines the limitations period federal law determines when the claim arises
D: holding that a bankruptcy order is not final unless it 1
B.