With no explanation, chose the best option from "A", "B", "C" or "D". on United States District Courts: (a) The district courts shall have original jurisdiction, concurrent with the United States Court of Federal Claims, of: (1) Any civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the intern-revenue laws[.] 28 U.S.C. § 1346(a)(1) (emphasis added). Although section 1346(a)(1) cross-references the jurisdiction of the United States Court of Federal Claims, it only confers jurisdiction on United States District Courts. See Hinck v. United States, 64 Fed.Cl. 71, 76 (2005), aff'd, 446 F.3d 1307 (Fed.Cir.2006) (<HOLDING>); see also Doe v. United States, 372 F.3d 1308,

A: holding that the tucker act grants the united states court of federal claims jurisdiction to grant nonmonetary relief in connection with contractor claims including claims requesting an interpretation of contract terms
B: holding that a breach of settlement claim should have been brought in the court of federal claims pursuant to the tucker act
C: recognizing that the reference to the united states court of federal claims in section 1346a1 is merely a crossreference to the tucker act
D: holding that the claims court has no jurisdiction under the tucker act over claims to social security benefits
C.