Identify the sentence that contains a misplaced or dangling modifier.

$$ A$.$ Being a New Englander, the laid$-$back California lifestyle was hard for Roger to get used to$.$

$.$

Never having skied before, I spent most of the day trying to get up after I had fallen.

$$ C$.$ As the spaghetti sauce simmered on the stove, the O water for the pasta came to a boil.

D$.$ When you are filling out your income tax return, this software should save you a lot of time.