Your Client Borrowed $2,500 Against His Retirement Account and Is

Your client borrowed $2,500 against his retirement account and is making payments in the amount of $100 per month towards that debt. You should ________.

A) List the debt on Schedule J as it is an expense.
B) List the debt on Schedule D as it is a secured debt.
C) Both Answers a and c
D) Do nothing because the retirement account belongs to the debtor and legally, he can't loan himself money.