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.

Example Input: Standards Enforcement v. Dillingham Constr., Inc., 519 U.S. 316,-, 117 S.Ct. 832, 838, 136 L.Ed.2d 791 (1997) (citations omitted). The Supreme Court has held that ERISA preempts state common law tort and contract causes of action asserting improper processing of a claim for benefits under an insured employee benefit plan. Pilot Life, 481 U.S. at 57. The detailed provisions of ERISA § 502(a) set forth a comprehensive civil enforcement scheme that “would be completely undermined if ERISA-plan participants and beneficiaries were free to obtain remedies under state law that Congress rejected in ERISA.” Id. at 54, 107 S.Ct. 1549. Similarly, we have held that state law tort and contract claims as well as violations of a state insurance statute are preempted by ERISA. Tingey, 953 F.2d at 1131 (<HOLDING>). In a factually similar case, we held that 
 Holding statements: (A) holding that erisa preempts claims for breach of contract breach of duty of good faith and fair dealing and negligent misrepresentations (B) holding plaintiffs causes of action for breach of contract breach of the duty of good faith and fair dealing intentional infliction of emotional distress and violations of the arizona insurance code were preempted by erisa (C) holding that erisa  514a preempts claims for breach of contract breach of duty of good faith and fair dealing negligence and intentional infliction of emotional distress (D) holding that a claim for intentional infliction of emotional distress was preempted where it was based on the same conduct as a preempted claim for breach of the covenant of good faith and fair dealing (E) holding that the plaintiffs state common law causes of actions for breach of contract and breach of the duty of good faith and fair dealing as well as a statutory cause of action for unfair insurance practices under the california insurance code were preempted by erisa
Example Output: holding that erisa preempts claims for breach of contract breach of duty of good faith and fair dealing and negligent misrepresentations

Example Input: up to $2,000, which would have set aside, in a literal sense, a discrete “amount . . . necessarily consumed for the support of’ the taxpayer and his or her family. Opinion of the Justices, 82 N.H. at 572. This description, made in reference to an income tax exemption, is not applicable to the question of whether an income tax assessed on gross rather than net income is unfair, unreasonable, or disproportionate. Certainly nothing in that opinion suggested that such an exemption was necessary in order to render that tax constitutional. Where we have found that a tax was unfair, unreasonable, or disproportionate, the constitutional deficiency has been of a much different character than the one the petitioners allege here. See Claremont School Dist. v. Governor, 142 N.H. 462, 470-71 (1997) (<HOLDING>); Opinion of the Justices, 132 N.H. 777, 783-84 
 Holding statements: (A) holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety (B) holding that property tax was a state tax and was thus disproportionate unreasonable and unfair because of discrepancies in tax rates of up to 400 between school districts (C) holding that the essential purpose of use tax is the recoupment of lost sales tax revenue (D) holding that the tax was indirect even though the recipient could not shift the tax to others (E) holding that taxpayers failure to follow state requirement that he report change in federal income tax did not except state tax liability from discharge
Example Output: holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety

Example Input: CK demonstrated sexual intercourse. Id. This testimony was admitted by the military judge, over defense objection, under Mil. R. Evid. 803(2), as an excited utterance. Record at 113-14. The military judge premised his ruling on a finding that the revelation was made while CK was excited from the startling event of learning her mother was not going to be with her at the upcoming visit with the appellant. Id. The statements by CK were an example of delayed reporting, made more than 1 year after any abusive conduct was alleged to have occurred, and well after CK’s opportunity to privately report the assaults to her mother. To be admissible, an excited utterance must be made while under the excitement of the offense being prosecuted. See generally United States v. Grant, 42 M.J. 340 (1995) (<HOLDING>); United States v. Arnold, 25 M.J. 129 
 Holding statements: (A) holding 36 to 48 hours between assault and excited report not within mil r evid 8032 hearsay exception (B) holding florida drivers handbook hearsay and not within any recognized exception to hearsay rule (C) holding that hearsay within a police report was inadmissible (D) recognizing that excited utterance and testimonial hearsay inquiries are separate but related (E) holding that testimonial statements are subject to the requirements of the confrontation clause even if they are otherwise admissible under the hearsay exception for excited utterances
Example Output:
holding florida drivers handbook hearsay and not within any recognized exception to hearsay rule