单项选择题

The last paragraph is mainly

A.to accuse the lawyers and advisers of making big money by helping those insolvent companies.
B.to introduce the changes of the bankruptcy law--Chapter 11.
C.to prove the accusation is groundless that the managers of bust businesses lead a comfortable life at the cost of creditors.
D.to argue that the European Union should not follow the American example in their effort to revive sick companies.