With no explanation, chose the best option from "A", "B", "C" or "D". Oaks, his professional association valued around $300,-000, including art and furnishings purchased for approximately $150,000, a Mercedes-Benz car, and a one quarter interest in a partnership owning and receiving profits from the operation of a dialysis unit. Conversely, Consuelo’s separate property consists of only an automobile and certain jewelry that was given to her by Pedro during their marriage. Moreover, the record indicates that certain liabilities allocated to Pedro were incurred by him in acquiring assets that were awarded to him in the divorce. Other liabilities, including certain loans, were allocated to Pedro based on his extensive use of the proceeds from such loans. See Goren v. Goren, 531 S.W.2d 897, 899-900 (Tex.Civ.App.—Houston [1st Dist.] 1975, writ dismissed) (<HOLDING>). Here, the trial court’s decision to award

A: holding that trial court cannot include retirement benefits in marital estate subject to property division absent proof of present value
B: holding a decedents estate is not a legal entity and only individuals administering the estate can be sued on estates behalf
C: holding that for estate tax purposes property is to be valued as it exists in the hands of the estate
D: holding liabilities of community estate can be considered by trial court in making just and right division of marital estate
D.