With no explanation, chose the best option from "A", "B", "C" or "D". on § 348(e). See, Luna, 73 B.R. at 1002. As the Court noted in Redick, 81 B.R. at 886, conversion does not end the Trustee’s duties: he must submit a final report, and someone must still transmit any funds on hand to whomever is entitled. Rather, the Ninth Circuit’s holding in Nash, 765 F.2d at 1413, that dismissal effectively vacates a confirmed Chapter 13 plan, pertains here: while § 1307(b) conditions dismissal and requires court action, § 1307(a) gives debtors the absolute right to convert to Chapter 7 at any time. Analytically, a Chapter 13 plan has no relevance to or import in a case under any other chapter. § 103(h). Since conversion is effective upon notice, it perforce has no less effect on a plan than dismissal would. See In re Doyle, 11 B.R. 110 (Bkrtcy., E.D.Pa.1981) (<HOLDING>). If a plan is vacated or no longer in effect,

A: holding tort action accruing after original chapter 7 petition not part of estate when case converted to chapter 13 and then back to chapter 7
B: holding that funds held by chapter 13 trustee become property of the chapter 7 estate upon conversion not subject to exemption
C: holding that child support arrearages may not be included in a chapter 13 plan
D: holding a chapter 13 plan no longer in force upon conversion of the case to chapter 7 and cited by the ninth circuit in support of the principle articulated in nash
D.