With no explanation, chose the best option from "A", "B", "C" or "D". does not extend to implied trusts, which are imposed on transactions by operation of law as a matter of equity. See Capitol Indem. Corp. v. Interstate Agency (In re Interstate Agency), 760 F.2d 121, 124 (6th Cir.1985) (construing § 17(a)(4), predecessor to § 523(a)(4)); Carlisle Cashway v. Johnson (In re Johnson), 691 F.2d 249, 251 (6th Cir.1982) (construing § 17(a)(4)). The stat utory trust created pursuant to the provisions of PACA satisfies the express or technical trust requirements of § 523(a)(4). Cf. Capitol Indem. Corp. v. Interstate Agency (In re Interstate Agency), 760 F.2d at 124 (section 1207(1) of the Michigan Insurance Code establishes an insurance agency relationship as an express trust fiduciary relationship); Carlisle Cashway v. Johnson (In re Johnson), 691 F.2d at 252 (<HOLDING>). Other courts that have considered this

A: holding such service satisfies due process
B: holding notice of balance due satisfies notice and demand requirements
C: holding that the michigan building contract fund act satisfies the express or technical trust requirements of  17a4
D: holding that the trust fund doctrine was inapplicable where the corporation had filed bankruptcy
C.