With no explanation, chose the best option from "A", "B", "C" or "D". the extent these issues relate to the underlying judgment, they are not before this Court. As discussed, “an appeal from denial of Rule 60(b) relief does not bring up the underlying judgment for review.” Browder, 434 U.S. at 263 n. 7, 98 S.Ct. 556. Indeed, “[t]he well-recognized rule ... precludes the use of a Rule 60(b) motion as a substitute for a proper and timely appeal.” Burnside v. E. Airlines, Inc., 519 F.2d 1127, 1128 (5th Cir.1975). Moreover, the Partnership’s request for reconsideration pursuant to Fed. R. Bank. P. 3008 and claim for unjust enrichment are raised for the first time on appeal. The Eleventh Circuit has long held that issues not raised below cannot be raised for the first time on appeal. See Louis Vuitton Malletier, S.A. v. Mosseri, 736 F.3d 1339 (11th Cir.2013) (<HOLDING>). Therefore, the Court’s analysis does not

A: holding that arguments not raised in district court are waived
B: holding that arguments not raised below are waived for appeal
C: holding that petitioners had abandoned arguments not raised below
D: holding that a claim is not properly before the appellate court because it is axiomatic that arguments not raised below are waived on appeal
B.