In US V Allmendinger, Involving an Insurance Scam Run by Allmendinger and Allmendinger

In U.S. v. Allmendinger, involving an insurance scam run by Allmendinger and others, Allmendinger received a much longer prison sentence than a co-conspiriator, which he appealed. The appeals court held that the sentence:

A) violated the Sentencing Guidelines and would be recalculated
B) was justified because Allmendinger did not cooperate in the investigation
C) was justified because the loss suffered by victims exceeded $100 million
D) violated equal protection of the 14th amendment as the defendants were equally guilty so the sentences should be similar for all
E) none of the other choices are correct