instruction:
In this task, you will be shown a prompt from a judicial decision and multiple holding statements derived from citations following text in a legal decision.  Holdings represent the governing legal rule when the law is applied to a particular set of facts. There are five answer choices for each citing text. The correct answer is the holding statement that corresponds to the citing text. You should write an incorrect option. Even though there exist multiple wrong answers, we only need a single wrong answer. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.
question:
purpose, we would have some authority to solve taxpayer’s problem. See Rhodes, 166 Vt. at 157, 688 A.2d at 1311 (noting that, to invoke impossibility rule, party “must dem onstrate why this Court should not construe the statute in its ordinary sense or why the consequences of such construction will cause hardship or constitute impossibility”). But our standard under this prudential rule is very limited and does not ordinarily extend to making choices, among many available, to solve the problem. There is simply no way to construe the statute to allow a transfer that occurred 319 days after an LLC’s articles of organization were filed without reading the words “at the time of formation” out of the statute. See Colwell v. Allstate Ins. Co., 2003 VT 5, ¶ 15, 175 Vt. 61, 819 A.2d 727 (<HOLDING>). ¶23. It is true that the Department’s 
 Holding statements: (A) holding that because the plaintiff was not disabled for the purposes of the ada this court need not to address the other elements of the prima facie case (B) recognizing that though statute at hand does not fully address the problem legislature intended to address in view of the number of choices available to solve the problem    this is an inappropriate case for the court to fashion the particular remedy appellants seek because to do so would place court in the position of making policy choices best left to legislature (C) holding that in order for there to be state debt in the constitutional sense one legislature in effect must obligate a future legislature to appropriate funds to discharge the debt created by the first legislature (D) holding that considering an amendment is not the time to address the merits of a case (E) holding that the court assumes the legislature acquiesced in our interpretation of the language because the legislature had not amended the language
answer:
holding that because the plaintiff was not disabled for the purposes of the ada this court need not to address the other elements of the prima facie case


question:
rise to the level of the allegations in Harke-ma. While physical abuse obviously endangers a child, Ma Donna’s account of her January 1997 fight with F.G. is not inconsistent with F.G.’s charge (except for the allegation of hair-pulling). An alleged single incident of borderline abuse or neglect has been held not to constitute sufficient endangerment to warrant a custody modification. See Smith, 508 N.W.2d at 227 (insufficient endangerment where child was injured by fallen cuckoo clock and mother allegedly examined clock before child). Under the circumstances, the court did not abuse its discretion in giving this incident little weight. This court has been inconsistent in categorizing a custodial parent’s efforts to isolate the child from relatives. Compare Westphal, 457 N.W.2d at 229 (<HOLDING>) with Smith, 508 N.W.2d at 227 (stating that a 
 Holding statements: (A) holding that postadoption visitation of child who was adopted by grandparents on basis of biological parents unconditional consent was required to promote childs best interests (B) holding that paramount consideration in terminationofparentalrights proceeding is best interests of the child (C) holding mothers cutting off contact with grandparents to be best interests consideration but not evidence of endangerment (D) holding that best interests of the child analysis requires consideration of all section 5328a factors (E) holding unconstitutional a statute authorizing courts to recognize grandparents as having the same standing as parents for evaluating what custody arrangements are in the best interest of the child where the child actually resided with the grandparents in a stable relationship
answer:
holding that postadoption visitation of child who was adopted by grandparents on basis of biological parents unconditional consent was required to promote childs best interests


question:
84 (3d Cir.1999) ("[W]hen parents unilaterally withdraw their children from public school, absent mitigating circumstances, they are not entitled to reimbursement for private school tuition until they request review proceedings.”) (citing Bernardsville Bd. of Educ. v. J.H., 42 F.3d 149, 156-58 & n. 14 (3d Cir.1994)); Marissa F. v. The William Penn Sch. Dist., 2005 WL 2304738, at *5 (E.D.Pa. Sept. 20, 2005) (barring plaintiffs from receiving reimbursement for any time student was in private school before their request for due process). 16 . Although not clear, to the extent the State is arguing that Loveland was inappropriate because it did not meet the IDEA’S requirements, the argument fails. See Florence Cnty. Sch. Dist. v. Carter, 510 U.S. 7, 13, 114 S.Ct. 361, 126 L.Ed.2d 284 (1993) (<HOLDING>); Warren G., 190 F.3d at 84 (rejecting argument 
 Holding statements: (A) holding that section 12a2 did not apply to a private placement memorandum which was subject to a section 42 exemption (B) recognizing that parents seeking an alternative placement may not be subject to the same mainstreaming requirements as a school board but concluding that the ideas mainstreaming requirement remains a consideration that bears upon a parents choice of an alternative placement and may be considered by the hearing officer in determining whether the placement was appropriate (C) holding that when a private placement of securities purported to be exempt under rule 506 rjegardless of whether the private placement actually complied with the substantive requirements of regulation d or rule 506 the securities sold to plaintiffs are federal covered securities because they were sold pursuant to those rules (D) holding that protective placement statute unconstitutionally deprived individuals of an automatic periodic reexamination of the need for continued protective placement (E) holding that a private alternative placement need not meet the criteria of a fape
answer:

holding that section 12a2 did not apply to a private placement memorandum which was subject to a section 42 exemption