thE CompAny ADmittED thAt it hAD BEEn EntirEly At FAult AnD AnnounCED thAt All proFEssionAl FEEs thAt it hAD CollECtED wErE to BE Fully ______ .
A．rEFunDs
B．rEFunDing
C．rEFunDED
D．is rEFunDED