With no explanation, chose the best option from "A", "B", "C" or "D". child abuse or neglect or who testifies or otherwise participates in a judicial proceeding arising from a report, petition, or investigation of alleged child abuse or neglect is immune from civil or criminal liability that might otherwise be incurred or imposed. Id. § 261.106(a) (emphasis added). The dissent also correctly points out that “Immunity from liability and immunity from suit are two distinct principles.” Tex. Dep’t of Transp. v. Jones, 8 S.W.3d 636, 638 (Tex.1999). Finally, the dissent even recognizes that “[ijmmunity from liability is an affirmative defense, while immunity from suit deprives a court of subject matter jurisdiction.” Tex. Dep’t of Parks & Wildlife v. Miranda, 133 S.W.3d 217, 224 (Tex.2004); see also City of Hous. v. Williams, 353 S.W.3d 128, 134 (Tex.2011) (<HOLDING>); Harris County Hosp. Dist. v. Tomball Reg’l

A: holding that qualified immunity is not merely immunity from damages but also immunity from suit
B: holding that the oneyear bar contained in  2255 acts as an affirmative defense and not a jurisdictional bar
C: recognizing that under texas law governmental immunity embraces two principles immunity from liability and immunity from suit
D: holding bjecause immunity from liability constitutes an affirmative defense not a jurisdictional bar only immunity from suit is properly before us today
D.