登录之后可查看解析

D is corrent because under the voluntary liquidation provisions of the Bankruptcy Code, a debt arising before the filing of the bankruptcy petition due to the debtor’s negligence will be discharged in the proceedings. Note that had the debt been due to the debtor’s willful and intentional torts, it would not be discharged in bankruptcy.
A is incorrect because only debts which are incurred prior to the issuance of the order for relief will be discharged. Debts incurred after the order for relief are excluded from the bankruptcy proceeding and will not be discharged.
B is incorrect because income taxes which are due as the result of filing a fraudulent return will not be discharged in bankruptcy regardless of when the return was filed. However, had the taxes been due as a result of filing a return which was not fraudulent, this debt would have been discharged since only tax claims of this nature which are due within 3 years of filing a bankruptcy petition are not discharged.
C is incorrect because alimony owed to a spouse is specifically listed as a debt which cannot be discharged by bankruptcy.