Which Citation Refers to a U

Multiple Choice

Which citation refers to a U.S. Tax Court decision?

A) Appollo Computer, Inc. v. U.S., 95-1 USTC ¶ 50,015 (Fed. Cl., 1994) .
B) Westreco, Inc., T.C. Memo. 1992-561 (1992) .
C) Bausch & Lomb, Inc. v. Comm., 933 F. 2d 1084 (CA-2, 1991) .
D) Portland Manufacturing Co. v. Comm., 35 AFTR 2d 1439 (CA-9, 1975) .
E) None of the above.