Another deal that won't happen: the sale of H&R Block's Option One to Cerberus Capital Management, which agreed to buy it back in the innocent days of April. With the subprime lending unit flooded in red ink, the private equity firm thought better, and the two companies said on Dec. 4 that they've agreed to call it quits. Block will shutter the mortgage origination unit and try to sell the part of the business that services loans.