Roger Was Self-Employed and Failed to Pay His Taxes and Owed

Roger was self-employed and failed to pay his taxes and owed Revenue Canada $85,000 in taxes. He declared bankruptcy in 2004 and never had to repay the tax debt. In 2015 Roger again declared bankruptcy and this time he owed Revenue Canada $120,000 in unpaid taxes. As a result Roger

A) must again be discharged from his tax debt
B) can never be discharged from this tax debt
C) may have the court refuse to discharge this tax debt until he pays some of it
D) will face jail time for this tax debt
E) both B and D