A and C
It matters not if you have one or ten GPS units if it is the satellite system that is at fault.
I did wonder if that would get a mention.
It is a but desperate, but I guess possible. However, I find it unlikely anyone flying a Cirrus (well almost anyone) couldn't manage to identify and use a VOR?
We can dream up all sorts of scenarios and reasons why a Cirrus driver might be forced to resort to DA, I just think they are incredibly unlikely.
There is not much else to say so best parked there. I respect your point of view I just think the average private pilot could go several life times in a Cirrus and never need to resort to DA.