![](media/image1.png){width="2.4256944444444444in" height="1.81875in"}

***SINGLE FAMILY HOUSING GUARANTEED LOAN***

***LOSS CLAIM***

***AND***

######  FUTURE RECOVERY

######### Version 2.0

[[]{#_Table_of_Contents%3A .anchor}Introduction](#introduction)

[Advantages of the Automated GRH Loss Claim
Process](#advantages-of-the-automated-grh-loss-claim-process)

[Helpful Hints](#helpful-hints)

[Starting Point](#starting-point)

[Part I General Information](#part-i-general-information)

[Part I General Information
(continued)](#part-i-general-information-continued)

[Part II Calculation of Accrued
Interest](#part-ii-calculation-of-accrued-interest)

[Part III Foreclosure Protective Advances Paid Prior to Settlement
Date](#part-iii-foreclosure-protective-advances-paid-prior-to-settlement-date)

[Part IV Expenses Associated with Liquidation and Sale of
Property](#part-iv-expenses-associated-with-liquidation-and-sale-of-property)

[Part V Buydown](#part-v-buydown)

[Part VI Allowance for REO/Resale
Expenses](#part-vi-allowance-for-reoresale-expenses)

[Submitting the Loss Claim](#submitting-the-loss-claim)

[Future Recovery Calculator](#future-recovery-calculator)

[Starting Point:](#starting-point-1)

[Printing and Mailing the Future Recovery
Calculator:](#printing-and-mailing-the-future-recovery-calculator)

## Introduction

The *Single Family Housing Guaranteed Loan Loss Claim and Future
Recovery User Guide, Version 2 (User Guide)* provides comprehensive
instructions for the new Guaranteed Rural Housing Loss Claim Input
Worksheet (filename *RHSLoss V12.xlt*), a Microsoft Excel 2000 template
that replaces a Microsoft Excel 97 template. This template is for
participating lender servicers and Rural Housing Service (RHS) personnel
to use in preparing Single Family Guaranteed Rural Housing (GRH) loss
claims and future recovery remittances.

The workbook includes the *GRH Loss Claim Checklist* and the *GRH* *Loss
Claim Input Worksheet*, which upon completion automatically fills the
Form RD 1980-20, "*Rural Housing Guarantee Report of Loss*," for
printing and signature. A *Future Recovery Calculator* is included which
will calculate the amount of any future recovery owed to RHS. The
*Future Recovery Calculator* worksheet includes an allowance for certain
capital improvement expenses and Real Estate Owned (REO) seller
concessions incurred by the lender, which resulted in an increased sales
price for the REO property. The calculator also calculates an allowance
for real estate commissions based on the difference between the
appraised value in which the loss claim was based and the actual sales
price of the REO. A *Loss Claim Manual Input Worksheet* and manual *Form
RD 1980-20* are also included so a user may print and complete these
tools when needed. Additionally, the *Table to Determine the Number of
Days Between Any Two Given Dates, 365-Day Basis*, is included for the
calculation of interest accrual, which determines the number of days
between any two given dates. Rural Development (RD) no longer calculates
loss payments on a 360-day basis. Any of the worksheets can be printed
and used manually. However, a lender with Microsoft Excel capability
should use the automated version to complete the loss claim or future
recovery calculations.

[(Back to Table of Contents)](#_Table_of_Contents%3A)

## Advantages of the Automated GRH Loss Claim Process 

-   *Increased efficiency* reduces the need for manual review of
    supporting documentation, allowing for enhanced claim processing
    speed and uniformity.

-   *User-friendly* template opens directly into the *GRH* *Loss Claim
    Input Worksheet* where the user enters the loan level detail.
    Worksheets are clearly labeled to facilitate access and printing of
    the completed worksheets and Form RD 1980-20, "Rural Housing
    Guarantee Report of Loss."

-   *Fast completion* when the input figures are readily available so
    that the User may complete claim forms in minutes.

-   *Automated computations*, including the number of days of interest
    accrual, prevents errors. For example, the automated *GRH Loss Claim
    Input Worksheet* and Form RD 1980-20 are designed so that
    appropriate sections are left blank if a lender has **not** sold the
    REO and is basing the claim on a "liquidation" property value and
    estimated REO management and disposition costs.

-   *"Warning" messages* are built in to help the user enter the right
    variable in the correct section of the form and to alert the user
    when a loss exceeds the 90 percent limit or when there is no loss.

-   *Enhanced Guidance* is given in "comment boxes" that provide more
    information on what's required in certain fields when the user
    clicks on the small red triangles in a field.

-   *Detailed Information* is included when calculating loss claims when
    more than one bankruptcy has occurred. Users will benefit from the
    new automated *Additional Bankruptcy Worksheet*.

[(Back to Table of Contents)](#_Table_of_Contents%3A)

## Helpful Hints

-   The tabs along the bottom of the spreadsheet represent the worksheet
    names used in this Guide: *GRH Loss Claim Input Worksheet*;
    *Additional Bankruptcy Worksheet*; *Automated Form RD 1980-20*; *GRH
    Loss Claim Checklist*; *Manual GRH Loss Input Worksheet*; *Manual
    Form RD 1980-20*; *Future Recovery Calculator*; and, *Table 365*. To
    scroll through the sheet tabs, use the scroll bar arrows to the left
    of the sheet tabs.

-   Completing the *GRH Loss Claim Input Worksheet* in Part VII will
    pre-fill the entire automated Form RD 1980-20.

-   Row references indicate the spreadsheet row numbers on the left of
    your spreadsheet screen.

-   The worksheets are protected and must not be unprotected or changed.

-   To move through the application, the Tab or enter key will
    automatically take you to the next input cell.

-   All cells are formatted. Do not enter dollar signs (\$) or commas.
    Use decimal figures such as 9003.57 for \$9,003.57.

-   All computations are automated.

-   An Asterisk \* indicates fields that are auto-populated.

    [(Back to Table of Contents)](#_Table_of_Contents%3A)

    ***Completing the "GRH Loss Claim Input Worksheet"***

# Starting Point

**File Name:** ***RHSLoss v12.xlt***

Upon opening the file in Microsoft Excel 2000, the *GRH Loss Claim Input
Worksheet* appears. Your cursor should be in data field (Row 4, Column
A) under the heading Part I, *General Information*. **Field locations**
(row numbers and column letters) are listed below and refer to the row
and column in the spreadsheet that corresponds to the information that
should be entered by the user, when applicable.

[(Back to Table of Contents)](#_Table_of_Contents%3A)

## Part I General Information

***[Field]{.underline}*** ***[Enter/Input]{.underline}***

*4* Borrower Social Security Number **without** hyphens (i.e., 241712345
will be displayed as 241-71-2345)

*5* Borrower Name

*6* Co-borrower Social Security Number (SSN) **without** hyphens

*7* Co-borrower Name

*8* Borrower's Last Known Mailing Address

Note: If forwarding information is unknown, enter the property address
and phone number.

*9* Subject property address City, State and Zip Code

*10* Borrower's last known telephone number

*11* Name of the Loss Claim Contact Person for the RHS account

*12* Telephone number for the Loss Claim Contact Person mentioned in Row
11 (10-digit number)

*13* Fax telephone number for the Contact Person in Row 11 (10-digit
number)

*14* E-mail address for the Loss Claim Contact Person

*15* Servicing Lender ID Number (9-digit Tax ID number **without**
hyphens (i.e., enter 123456789)).

*16* Servicing Lender Branch number (3-digit RHS assigned branch number
for the lender)

*17* Servicing Lender Name

*18* Holding Lender ID Number (9-digit Tax ID number **without** hyphens
(i.e., enter 123456789)).

*19* Holding Lender Branch Number (3-digit RHS assigned branch number
for the lender)

*20* Holding Lender Name

*21* Holding Lender Address

*22* Holding Lender City, State and Zip Code of Payee

*23* Recipient of Loss Claim Payment (Select one from the drop down
list. You must complete field 17 and field 20 to populate the dropdown)

*24* Report Type Code (Select response from the drop down list. "2-Final
Loss" is the default)

*25* Original Loan Amount on which the loan guarantee was based

*26* Modified Loan Amount, applicable only when original amount, was
modified

[(Back to Table of Contents)](#_Table_of_Contents%3A)

***Completing the "Loss Claim Input Worksheet"***

***(continued)***

## Part I General Information (continued)

***[Field]{.underline}*** ***[Enter/Input]{.underline}***

*27* Escrow Balance as of Last Borrower Payment

*28* Other Recovery (i.e., Insurance Loss, Judgment Collection, etc.)

*29* Cost of Collection of "Other Recovery" listed above

*30* Method of Liquidation

*Note: Select one from the drop down list: Foreclosure, Deed-in-Lieu,
Short Sale, or Foreclosure/3^rd^ Party*

*31* Original List Price

*32* Final List Price

*33* Amount Property Sold For (completed when property is sold to third
party)

*34* Borrower(s) Released from Liability? (Select one from drop down
list)

[(Back to Table of Contents)](#_Table_of_Contents%3A)

***Completing the "GRH Loss Claim Input Worksheet" (continued)***

## Part II Calculation of Accrued Interest

***[Field]{.underline}*** ***[Enter/Input]{.underline}***

*37* Unpaid principal balance of the loan (not including interest or
protective advances)

*38* Current Note Interest Rate (decimal format, i.e. 10.25, 7.875)

*39* \* Daily Interest Accrual *-* *automatically calculated* \*

*40* Due Date (mm/dd/yyyy) of the Last Borrower Payment Made (Date
Interest Paid Through)

*41* Date of Foreclosure Initiation, if applicable. This field is
required for foreclosure and foreclosure to third-party liquidation
methods and is the date of the first legal action required by law to
initiate foreclosure.

42 Date of Foreclosure Sale or Deed-in-Lieu execution (do not include
post-sale redemption or sale confirmation period)

*43* Date of Redemption Expiration, if applicable (Required for
properties in Michigan, Minnesota and South Dakota)

*44* Number of Bankruptcy(s) Filed

*45* Date Bankruptcy Filed. If borrower has more than one bankruptcy
then utilize the *Additional Bankruptcy Workbook to input all additional
bankruptcies*. **Single click** on the gray button located to the right
of Row 45. Then input up to three *Additional Bankruptcies,* as follows:

*Row 8* Date Bankruptcy was filed, if applicable

*Row 9* Bankruptcy Chapter

*Row 10* Bankruptcy Case Number

*Row 11* Due Date of Last Payment Made Prior to Bankruptcy

*Row 12* Date Bankruptcy Released, if applicable

*46* Chapter Number of the Bankruptcy Filed (Enter in sequential order,
if more than one)

*47* Case Number(s) of the Bankruptcy Filed (Enter in sequential order,
if more than one)

*48* Due Date of Last Payment made prior to Bankruptcy. This date
correspondents with the first bankruptcy as filed, prior to any
subsequent payments made during the bankruptcy.

*49* Date Bankruptcy Released or Dismissed or Motion for relief was
granted, if applicable

*50* Date Eviction Started, if applicable

*51* Date Eviction Completed, if applicable

52 *Input is not required in this row. Complete "Settlement Date" value
in row 53, 54, **or** 55.*

*53* Sale Date if Sold to Third Party (enter only one date)

*54* Date up to 6 Months from Date of Foreclosure if Property Not Sold
(enter only one date)

*55* Date Mutually Determined by Lender and RHS (enter only one date)

*Note: If date is entered on more than one row (in **rows 53-55**), or
if no date is entered, an error message will appear.*

*56* \* Number of Days of Interest *- automatically calculated* \*

*57* \* Total Accrued Interest Claimed *- automatically calculated* \*

[(Back to Table of Contents)](#_Table_of_Contents%3A)

***Completing the "GRH Loss Claim Input Worksheet" (continued)***

## Part III Foreclosure Protective Advances Paid Prior to Settlement Date

The information to complete this section may be obtained from lender
records such as a "mortgage loan" history.

***[Field]{.underline}*** ***[Enter/Input]{.underline}***

*62-73* Select the Type of Advance (i.e., Insurance, Forced Placed
Insurance, Property Taxes, etc.) and also enter corresponding Advance
Date, Effective Date and Amount of Advance (paid **after** the date of
the last borrower payment) Examples of "other" protective advances are
pre-foreclosure written inspections and protective custody expenses
related to abandoned property.

*74* *Input is not required in this row.*

*75* \* Total Protective Advance *- automatically calculated* \*

*76* \* Interest on Protective Advances Paid Prior to Foreclosure Sale
Date -- Optional field which RHS calculates based on advance date and
debenture interest rate \*

*77* *Input is not required in this row.*

*78* Amount of Last Insurance Premium listed above (Includes all
insurance, paid **after** the date of the last borrower payment, but
before liquidation of the account.)

*79* Effective Date (mm/dd/yyyy) of Last Insurance Paid listed above

*80* \* Number of Days Policy in Force - *automated field* \*

*81* \* % Lender's Prorated Portion - *automated field* \*

82 \* Prorated Insurance Subtracted in Claim - *automated field* \*

[(Back to Table of Contents)](#_Table_of_Contents%3A)

***Completing the "GRH Loss Claim Input Worksheet" (continued)***

## Part IV Expenses Associated with Liquidation and Sale of Property

*COMPLETE THIS SECTION ONLY IF THE PROPERTY WAS **SOLD** AND IS **NOT**
IN THE LENDER'S REO INVENTORY.* This section is to be completed for a
pre-foreclosure sale before foreclosure, a sale to a third party at the
foreclosure sale, or a sale of REO property. Only eligible fees are to
be entered. Copies of receipts are required.

Note: Each row of expenses must be segregated between costs incurred
prior to title acquisition (Liquidation Costs) and costs incurred after
acquisition of title (REO Costs).

***[Field]{.underline}*** ***[Enter/Input]{.underline}***

*85* Actual Foreclosure Attorney Fees incurred associated with the most
recent liquidation action.

*86* Actual Foreclosure Attorney Costs incurred associated with the most
recent liquidation action.

###  Note: The Agency will not reimburse attorney fees or costs (Row 85 and 86) incurred for a prior liquidation action which was reinstated by the borrower, voluntarily or through bankruptcy, or for which the foreclosed property was redeemed.

#### 87 Actual Eviction Expenses incurred.

*88* Actual Bankruptcy Attorney Fees incurred associated with the most
recent liquidation action.

*89* Actual Bankruptcy Attorney Costs incurred associated with the most
recent liquidation action.

> *Note: The Agency will not reimburse attorney fees or costs incurred
> for a prior liquidation action which was reinstated by the borrower,
> voluntarily or through bankruptcy, or for which the foreclosed
> property was redeemed.*

*90* Amount of *written* property inspections performed by a property
preservation company or licensed inspector, such as a termite and dry
rot company. Inspections performed by realtors are not reimbursed.

*91* Amount of Actual Utility Costs (i.e., electric, gas, water)

*92* Property Preservation Costs. Enter one-time costs associated with
securing and preserving the property (i.e., lock changes, debris
removal, winterization).

*93* Property Maintenance Costs that cover recurring fees (i.e., yard
maintenance, snow removal).

*94* Pre-authorized Repairs (i.e., cosmetic and structural repairs
**approved by RHS**).

*95* Sales Expenses. Enter the amount of seller paid closing costs
deducted from contract sales price from HUD-1. Lenders are to deduct any
credits from the HUD-1 against actual sales expenses for taxes or
ineligible expenses such as outsourced REO management fees.

*96* Appraisal amount or Broker Price Opinion (BPO). Enter the cost of
property valuations.

*97* Amount of any other miscellaneous expense actually incurred but not
categorized in Rows 85-96. An example of a miscellaneous expense could
be a pre-foreclosure BPO for foreclosure bid.

*98* \* Total of all expenses associated with liquidation and REO
disposition - *automated field* \*

> ***Note:** If the property is unsold, then fields 90 through 97, under
> **REO Costs** column, are not included in this part because the costs
> are included in the REO Acquisition factor.*

[(Back to Table of Contents)](#_Table_of_Contents%3A)

***Completing the "GRH Loss Claim Input Worksheet" (continued)***

## Part V Buydown

***[Field]{.underline}*** ***[Enter/Input]{.underline}***

*102* Buydown Balance Remaining in Escrow, if applicable.

[(Back to Table of Contents)](#_Table_of_Contents%3A)

## Part VI Allowance for REO/Resale Expenses

*COMPLETE THIS SECTION ONLY IF THE PROPERTY WAS **[NOT
SOLD]{.underline}** AND IS IN THE LENDER'S REO INVENTORY. Refer to Part
IV for a detailed description of each expense.*

***[Field]{.underline}*** ***[Enter/Input]{.underline}***

*106* Appraised Value (Lenders must request a liquidation appraisal for
the Agency. Once the appraisal is received by the Agency, the Agency
will provide the value to the lender and it should be entered here.)

*107* Acquisition Management, Resale Factor (See "*RD Instruction
1980-D, Exhibit D*")

*108* \* Appraised Value X Factor - *automated field* \*

[(Back to Table of Contents)](#_Table_of_Contents%3A)

***Completing the "Loss Claim Input Worksheet"***

***(continued)***

## Submitting the Loss Claim

Submit the completed *GRH Loss Claim Input Worksheet* and the
*Additional Bankruptcy Worksheet*, if applicable, along with the
completed, signed; Form RD 1980-20 and any required supporting
documentation*.*

**Printing the GRH Loss Claim Forms:**

-   \"Print\" buttons are located in Row 110 and you should click on one
    of the following:

```{=html}
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```
-   *Print GRH Loss Claim Input Worksheet*

-   *Print GRH Loss Claim Input Worksheet* and *Additional Bankruptcy
    Worksheet*

```{=html}
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```
-   Click on the worksheet, *Automated Form RD 1980-20,* and print.

-   Click on the worksheet, *GRH Loss Claim Checklist*, and print.

    **Lenders Submit the GRH Loss Claim:**

    Send the completed *GRH Loss Claim Input* *Worksheet (and bankruptcy
    worksheet, if applicable)* and an original, completed and **signed**
    Form RD 1980-20, with all items (as listed on the Checklist) and any
    other required supporting documentation to the appropriate Rural
    Development office. If you need blank *GRH Loss Claim Worksheets*
    and Forms RD 1980-20, for manual completion by your staff, click on
    the worksheets *GRH Loss Claim Manual Input Worksheet* and *Manual
    Form RD 1980-20* respectively, and print.

    *Note: Electronic submissions - to facilitate RHS review, lenders
    are encouraged to submit a digital copy of the file by email or
    diskette, as well as the hard copy documentation. The digital file
    can also be saved for any future recovery needs.*

    **RHS Steps:**

```{=html}
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```
-   Review the loss claim request and supporting documentation submitted
    by the lender.

-   Obtain the signature of the RHS Approval Official on the completed
    Form 1980-20.

-   Enter the loss claim into the automated GLS Loss Claim system.

-   Notify the lender of their processed claim.

[(Back to Table of Contents)](#_Table_of_Contents%3A)

# [FUTURE RECOVERY CALCULATOR]{.underline}

The Future Recovery Calculator is used to calculate the amount a lender
is required to pay the Agency when a lender recovers funds after a loss
claim is paid. Future recovery can come in two different forms:

A. *Actual Payment* - For example, a check received for a delayed
insurance payment, a collection on a deficiency judgment, or other
similar payments.

B. *Higher than Estimated Sale Price* - When the loss claim is
calculated for unsold REO, it is based on an estimated sale price
established by a third party "liquidation" value appraisal of the
property. If the property sells at a higher price, that difference must
be reported to the Agency as future recovery. \[Note: If the property
sells for a lower price, the Agency does not reimburse the lender for
additional loss.\]

The Future Recovery Calculator considers the relative percentage of loss
borne by the Agency and the lender based on the original claim, and
calculates the amount of the recovery owed to the Agency.

**To use the Future Recovery Calculator, the user must have a copy of
the Advice of Payment/Notice of Termination on which the original loss
claim payment was based. Additionally, the user must have:**

**A-1. The amount of any future recovery collected by the lender;
and/or**

**B-2. The amount for which the property was sold.**

The Future Recovery Calculator can be used by RHS field staff and by
lenders to calculate future recovery owed the Agency. Lenders should
complete the worksheet and send a copy of the worksheet along with a
check, in the indicated amount, to the appropriate Rural Development
office.

[(Back to Table of Contents)](#_Table_of_Contents%3A)

***FUTURE RECOVERY CALCULATOR* (continued)**

## Starting Point

**File Name:** *RHSLoss v12.xlt* (Microsoft Excel 2000 Template)

**Worksheet Name:** *Future Recovery Calculator*

Open the filename *rhsloss v12.xlt* and click on the tab for the *Future
Recovery Calculator*. **Field locations** (row number and column letter)
are listed below and refer to the row and column in the spreadsheet that
corresponds to the information that should be entered by the user, when
applicable. References to Form RD 1980-20 refer to the form on which the
original loss claim payment was based.

***[Field]{.underline}*** ***[Enter/Input]{.underline}***

*1* Borrower's full name.

*2* Borrower's Social Security Number.

*3* Lender's loan number for this borrower.

*4* Lender's Tax ID number. (9-digit number without the leading zero,
i.e. 123456789).

*5* Lender's Name from Item 9 of Form RD 1980-20.

*6* Date of original loss claim from Item 2 of Form RD 1980-20.

*8* Net Loss Amount from the Advice of Payment/Notice of Termination.

*9* Primary Loss Amount Paid Lender from the Advice of Payment/Notice of
Termination.

*10* Original loan amount from Item 27 of Form RD 1980-20.

*11* Liquidation-appraised value of the property from Item 23 of Form RD
1980-20.

*12* Amount for which the REO property was sold to third party.

*13* \* Difference between Appraised Value and Amount Sold to 3^rd^
Party \*

*14* Actual Rate of Commission for REO Sale (Enter the actual Commission
percentage rate charged to sell the REO)

*15* \* Allowance for Additional Commission (Commission capped at 6%) \*

*16* Cost of any capital improvement expenses the lender incurred that
directly resulted in an increase in the sales price of the REO property.
This does not include additional interest, taxes, insurance, closing
help, appraisals, inspections, winterization, lawn care, pest
inspections, etc. These expenses were already considered in the original
loss claim by utilizing the Acquisition/Management factor.

*17* Amount of seller concessions paid from the sale proceeds above what
is reasonable and customary for the area, which directly resulted in an
increased sales price.

*18* Adjusted sales price is automatically calculated.

19 \* Field *automatically calculated* \*

20 Amount of recovery collected by the lender **not** included in the
original loss claim

and **not** previously reported to RHS.

*21* Amount of recovery previously reported to RHS **not** included in
original claim submission.

*22* Sum of the future recovery **previously paid** to RHS. This amount
may be

equal to or less than the amount indicated on Row 14.

*23-34* \* Fields *automatically calculated* \*

Note: The amount the lender must remit to the Agency is on Row 34,
"AMOUNT LENDER TO PAY RHS." This amount is capped at the total loss paid
by RHS to the lender and by the Total Amount of Recovery.

[(Back to Table of Contents)](#_Table_of_Contents%3A)

***FUTURE RECOVERY CALCULATOR (continued)***

## Printing and Mailing the Future Recovery Calculator: 

**Printing the Future Recovery Calculator:**

-   Click on one of the following:

```{=html}
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```
-   *Future Recovery Calculator* tab in the worksheet

-   *Go To Future Recovery Calculator* tab at the top of the *GRH Loss
    Claim Input Worksheet*.

```{=html}
<!-- -->
```
-   Click on the print tool button.

    **Lenders Submit** (for **future recovery only**) the following to
    the appropriate RD Office that completed the original loss claim he
    following:

```{=html}
<!-- -->
```
-   A copy of the completed *Future Recovery Calculator* worksheet.

-   A copy of Form RD 1980-20, with Items 1-9, Item 29, and Item 42
    completed. Item 1 should be coded as a "4" to indicate a recovery.

-   A copy of the Advice of Payment/Notice of Termination outlining the
    initial loss claim payment.

-   A check, payable to RHS, in the amount specified on Row 34 of the
    *Future Recovery Calculator Worksheet*.

    **RHS Steps:**

```{=html}
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```
-   Obtain the signature of the RHS Approval Official on the completed
    Form RD 1980-20.

-   Mail the completed *Future Recovery Calculator Worksheet* and the
    Form RD 1980-20, with **Items 1-9**, **Item 29**, and **Item 42**
    completed (**Code Item 1** as a "**4**" for **Recovery**) to the
    Finance Office, Office of the Deputy Chief Financial Officer,
    Attention: FC-350, GLB, PO Box 200011, St. Louis, Missouri
    63120-0011.

-   Process the lender's check on Form RD 451-2, *Schedule of
    Remittances*, as a **miscellaneous collection code "34**."

If you have any questions, please contact Susanne Wilson in the Single
Family Housing Guaranteed Loan Division at (202) 720-9705 or by e-mail
at: [Susanne.Wilson@usda.gov]{.underline}.

[(Back to Table of Contents)](#_Table_of_Contents%3A)