Which of the Following Is/ Are Trial Level Courts for Tax

Which of the following is/ are trial level courts for tax cases?
I.U.S. Court of Federal Claims.
II.U.S. Supreme Court.
III.U.S. Court of Appeals for the Federal Circuit.
IV.U.S. Court of Appeals for the Tenth Circuit.
V.U.S. District Court.
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A) Only statement V is correct.
B) Only statement II is correct.
C) Statements I and V are correct.
D) Statements II, III, and IV are correct.
E) Statements I, II, III, IV, and V are correct.