With no explanation, chose the best option from "A", "B", "C" or "D". 978, 985 (9th Cir.2005) (<HOLDING>). First, contrary to Barnes’s assertion, the

A: holding appellate court reviews legal conclusions de novo
B: recognizing that appellate court reviews questions of law de novo
C: holding that statutory construction is a question of law which this court reviews de novo
D: holding that the court reviews an administrators decision de novo when substantial procedural errors cause the beneficiary substantive harm
D.