William Bautista Is Starting a New Business, Bautista Enterprises, Which

William Bautista is starting a new business, Bautista Enterprises, which will be a single proprietorship selling retail novelties. Bautista recently received a discharge in bankruptcy, but certain proved claims were unpaid because of insufficient funds. Which of the following is still a claim against Bautista?

A) The unpaid amounts owed to secured creditors who received less than the full amount after resorting to their security interest and receiving their bankruptcy cash payments
B) The unpaid amounts owed to trade creditors for merchandise purchased and sold by Bautista in the ordinary course of his prior business enterprise
C) A personal loan to Bautista by his father made in an attempt to avoid bankruptcy
D) The unpaid amount of income taxes payable to the United States that became due within three years preceding Bautista's bankruptcy