With no explanation, chose the best option from "A", "B", "C" or "D". federal law, refers to the PADEP and PADEP only. PADEP is the state administrative agency that is charged by the Clean Water Act to issue, condition, or deny water quality certifications, not the EHB. See 33 U.S.C. § 1341. Rather, the EHB’s authority and jurisdiction exist pursuant to state law only. See 35 P.S. § 7514(c). Intervenor argues that this Court should impose an exhaustion requirement on Plaintiff because many of the policy reasons for requiring exhaustion apply here. “Exhaustion concerns apply with particular force when the action under review involves exercise of the agency’s discretionary power or when the agency proceedings in question allow the agency to apply its special expertise.” See McCarthy v. Madigan, 503 U.S. 140, 145, 112 S.Ct. 1081, 117 L.Ed.2d 291 (1992) (<HOLDING>), superseded by statute, Prison Litigation

A: holding an inmate must exhaust all available administrative remedies before filing suit and if exhaustion was not completed at the time of filing dismissal is mandatory
B: holding that federal prisoners need not exhaust their administrative remedies before filing suit in federal court
C: holding that a plaintiff need not exhaust his administrative remedies to bring a retaliation claim
D: holding there is no statutory requirement that a taxpayer exhaust administrative remedies before filing a complaint in the tax court
B.