A is corrent because a debtor will be denied a general discharge if that debtor destroyed, falsified, concealed, or failed to keep books of account or record unless such act was justified under the circumstances.
B is incorrect because only those debts which were directly caused by the commission of willful and malicious acts will be nondischargeable. A general discharge may still be granted.
C is incorrect because the failure to list a portion of the debts will result only in the denial of discharge of those specific debts not listed.
D is incorrect because a negligent preferential transfer to favored creditors within 90 days of the filing will merely result in the setting aside of the transfer by the trustee; a general discharge will not be denied. However, had the transfer been a fraudulent conveyance (i.e., a transfer made with the intent to hinder, delay, or defraud any creditor) the court would have sufficient grounds to deny a general discharge.
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