With no explanation, chose the best option from "A", "B", "C" or "D". of the Property. In order to determine whether the owner of a property is a nominee, a court may consider any of the following factors: (1) whether the taxpayer expended personal funds for the property; (2) whether inadequate or no consideration was paid by the alleged nominee; (3) whether the property was placed in the alleged nominee’s name in anticipation of a lawsuit or other liability; (4) whether the taxpayer enjoys the benefits of, retains possession of, and exercises dominion and control over the property; (5) whether a close family relationship exists between the taxpayer and the alleged nominee; (6) whether conveyances between the taxpayer and alleged nominee were recorded; and (7) whether the alleged nominee interferes with the taxpayer’s use of the property. Id. at 694-95 (<HOLDING>). Based on the factors listed above, there are

A: holding that owner of townhouse was nominee of relative and therefore lien on property by irs was proper
B: holding that property seized by a creditor prior to debtors bankruptcy was property of the estate even though creditor  the irs  held a secured interest  a tax lien  in the property
C: recognizing that mcl 57011076 provides a real property owner with a defense to a claim of lien if the owner can show that the sum of payments made pursuant to the specific contract plus the claim of lien exceed the price of the contract
D: holding that where property subject to the irss timely filed lien is sold during a nonjudicial sale and the irs is not given notice of the sale the sale of the property is made subject to and without disturbing the lien
A.