The Department of Treasury's Bureau of the Fiscal Service (BFS) issues IRS tax refunds and Congress authorizes BFS to conduct the Treasury Offset Program (TOP). Through the TOP program The Bureau of Fiscal Service (BFS) may apply part or all of a tax refund to pay a taxpayers debt for which of the following unpaid debts?

A. Past-due child support payments

B. Past-due mortgage payments

C. Past-due credit card payments

D. Past-due auto loan payments