With no explanation, chose the best option from "A", "B", "C" or "D". 494 Fed.Appx. 691, 2012 WL 6029124 at *2 (8th Cir.2012) (slip copy) (quoting Schwab v. Reilly, 560 U.S.-, 130 S.Ct. 2652, 2657, 177 L.Ed.2d 234 (2010); see also 11 U.S.C. § 541). 11 . Id. (quoting Taylor v. Freeland & Kronz, 503 U.S. 638, 642, 112 S.Ct. 1644, 118 L.Ed.2d 280 (1992); see also 11 U.S.C. § 522). 12 . Id.; 11 U.S.C. § 522(b)(2). 13 . Id. (quoting Owen v. Owen, 500 U.S. 305, 308, 111 S.Ct. 1833, 114 L.Ed.2d 350 (1991)). 14 . Id.; S.D. Codified Laws § 43-45-13 ("[Residents of this state are not entitled to the federal exemptions provided in § 522(d) of the Bankruptcy Code of 1978.... ”). 15 . S.D. Codified Laws § 43-31-1 (emphasis added). 16 .Yellowhair v. Pratt, 44 S.D. 136, 182 N.W. 702, 704 (1921). See also Knittel v. G. Sommers & Co., 72 S.D. 5, 28 N.W.2d 878, 879 (1947) (<HOLDING>); Hewitt v. Carlson, 60 S.D. 168, 244 N.W. 108

A: holding that the general homestead exemption may not be invoked to defeat claims against the holder for taxes and assessments against the homestead property
B: holding that even if divorced wife only owned a beneficial interest and not title interest in the residence constituting her homestead she was nonetheless entitled to claim a homestead exemption from the forced sale of the property
C: holding that the general rule is that temporary absence from the premises will not itself cause an abandonment of the homestead but to retain the homestead exemption one leaving the homestead must in good faith intend to return albeit the intent to return need not be at any particular time in the future
D: holding that homestead exemption was unavailable even though claimants were  living on the land and claiming it as homestead with the permission or acquiescence of the owner for they could have no homestead right or interest in land to which they had no title
C.