With no explanation, chose the best option from "A", "B", "C" or "D". declared the entire franchise fees assessed by the City to MidAmerican customers for the gas and electric services to be illegal taxes. Accordingly, we must reverse the district court’s order granting Kragnes’s second motion for partial summary judgment. YI. Disposition and Directions. Because under this record a genuine issue of material fact exists as to whether all or part of the franchise fees charged by the City on gas and electric services are reasonably related to the City’s administrative expenses in exercising its police power, we reverse the decision of the district court and remand the case to determine the class certification question and for a trial on the merits. At trial, the district court shall determine what, if any, part of the franchise fees are rel 73 (Iowa 1971) (<HOLDING>). REVERSED AND CASE REMANDED WITH DIRECTIONS. 1

A: holding an employer may partially enforce a noncompete agreement to the extent it is reasonable under the circumstances
B: holding that trial court is without authority to modify a settlement agreement but may enforce and interpret it
C: holding that the disappearance by merger of a corporate employer which has entered into a collective bargaining agreement with a union does not automatically terminate all rights of the employees covered by the agreement and that in appropriate circumstances present here the successor employer may be required to arbitrate with the union under the agreement
D: holding that a court may only enforce a settlement agreement if it constitutes an enforceable contract
A.