With no explanation, chose the best option from "A", "B", "C" or "D". matter jurisdiction over the debtor’s instant motion to determine it’s own tax liability and the allocation of payments tendered by the debtor’s counsel and debtor’s trustee concerning the IRS’s proof of claim. Campbell Enterprises, Inc. v. U.S. (Matter of Campbell Enterprises, Inc.), 66 B.R. 200, 203-04 (Bkrtcy.D.N.J.1986); Deel v. United States (In re Deel), 65 B.R. 230, 231-32, 15 C.B.C.2d 1021 (Bkrtcy.W.D.Va.1986). Cf., United States v. Huckabee Auto Co., 783 F.2d 1546, 1549, 14 C.B.C.2d 483 (11th Cir.1986) (Bankruptcy Court’s jurisdiction extends only to determinations of the tax liability of debtors and not nondebtors.); Success Tool and Manufacturing Company v. United States (In re Success Tool and Manufacturing Company), 62 B.R. 221, 222-23, CCH B.L.R., 71252 (N.D.Ill.1986) (<HOLDING>); Gennari v. United States (In re Educators

A: holding that payments made by third parties on behalf of debtors are disbursements notwithstanding the debtors lack of control over the funds
B: holding it was irrelevant that irss collection of 100 section 6672 liability against responsible nondebtor debtors principal officer and major shareholder would affect the debtors reorganization although nondebtors financing was necessary for debtors reorganization bankruptcy court had no jurisdiction to enjoin the irs at debtors request on behalf of nondebtor
C: holding pursuant to bankruptcy rule 7004b9 that because the creditor mailed the complaint and summons to the debtors attorney and to the address listed in the debtors bankruptcy petition service of process was sufficient even if the debtors were out of the country and did not actually receive notice of the complaint and summons
D: holding that where an action is brought by the debtors at the initial proceeding the appeal of that action is not a continuing proceeding against the debtors
B.