A 40-year-old man develops acute respiratory distress 6 hours after receiving a blood transfusion of 4 units of packed red cells. CXR shows bilateral pulmonary infiltrates. He is hypoxic with PaO2/FiO2 180 mmHg. BNP is elevated at 850 ng/L. He has a history of heart failure with an EF of 35%. JVP is elevated. What is the most likely diagnosis?