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. The four incorrect answers are other holding statements. You should find the correct option. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.

[Q]: fees for tax years 1995 through 1999, the parties stipulated that judgment was sought against Connie Ogg in rem only. 3 . Although it has been amended several times since its enactment in 1985, section 33.011 has always provided a process for a taxpayer to request a waiver of penalties and interest if the act or omission of an officer, employee, or agent of the appraisal district or taxing unit caused or resulted in the taxpayer’s failure to pay the tax before delinquency. See Tex. Tax Code Ann. § 33.011 (Vernon 2001). Here, the trial court stated in a finding of fact that the Oggs did not request a waiver of penalties or interest pursuant to section 33.011. The parties do not challenge that particular finding of fact. See McGalliard v. Kuhlmann, 722 S.W.2d 694, 696 (Tex.1986) (<HOLDING>). 4 . Act of May 24, 1979, 66th Leg., R.S., ch. 
 Holding statements: (A) holding unchallenged findings of fact are binding unless contrary is established as matter of law or there is no evidence to support finding (B) holding that unless an affirmative defense is established as matter of law defendant bears burden of obtaining jury findings necessary to support defense (C) holding that findings of fact are conclusive if supported by clear and convincing competent evidence even where the evidence might support contrary findings (D) holding that judgment on the pleadings will not be granted unless the movant clearly establishes that there are no material issues of fact and that he or she is entitled to judgment as a matter of law (E) holding that motion to dismiss should not  be granted unless the moving party has established that there is no material issue of fact to resolve and that it is entitled to judgment in its favor as a matter of law
[A]: (A)


[Q]: That decision will not be disturbed on appeal even in cases in which the record does not reflect that the issue was ever considered by the parties or the trial court. Wilson, 692 S.W.2d at 671. As appellee points out, Wilson was a case in which the defendant appealed after the trial court denied his motion to suppress, and did not involve a State’s appeal. Wilson, 692 S.W.2d at 668 (noting at the time Wilson was decided that the State did not have the right to appeal the granting of a motion to suppress); Flores, 871 S.W.2d at 720. Although distinguishable in this respect, the reasoning of Wilson is still applicable to the instant case and the observations made in Wilson remain true regardless of which party originally initiates the appellate process. Cf. Wilson, 692 S.W.2d at 668 (<HOLDING>); State v. Brady, 763 S.W.2d 38, 42 (Tex.App. — 
 Holding statements: (A) recognizing though not relying upon the line of cases which hold the government may raise the issue of standing for the first time on appeal regardless of whether the motion to suppress was granted or denied (B) holding that a defendant who fails to raise a specific issue as the basis for suppression in a motion to suppress to the district court has waived the right to raise that issue on appeal (C) holding that standing is a jurisdictional issue that can be raised for the first time on appeal (D) holding that a party may not raise an issue for the first time on appeal (E) holding defendants argument the court erroneously denied his motion to suppress was reviewable as a constitutional issue even though defendant failed to raise the issue in a written posttrial motion
[A]: (A)


[Q]: with a total of 8.3 grams of cocaine in them was consistent with both an intent to sell and with personal use. Id. at 631. We noted that the police did not find any money or drug paraphernalia on the defendant and there were “no other facts which would suggest an intent to sell.” Id. The packaging and weight of the drugs in this case is similar to that in Valentin, giving rise to similar conclusions about Alleyne’s intent. The state attempts to distinguish Valentin in two ways. First, there was no money found on Valentin, while Alleyne had $36 in his pocket and another $20 found in the paper bag with the marijuana. However, neither the amount of money found, nor the denominations of it were inconsistent with personal use. See Williams v. State, 569 So.2d 1376, 1377 (Fla. 2d DCA 1990) (<HOLDING>). Second, while the arresting officer in 
 Holding statements: (A) recognizing possession of cocaine as a lesserincluded offense of possession of cocaine with intent to sell (B) holding no unfair prejudice from admission of conviction for possession of 50 to 200 pounds of marijuana with intent to distribute as evidence of intent to distribute cocaine (C) holding that evidence was sufficient to sustain conviction of front seat passenger of possession with intent to distribute marijuana in paper bag in foot well of volkswagen on passengers side near gearshift in presence of marijuana smoke (D) holding that evidence consisting of 10 pieces of cocaine marijuana rolling paper 72 and a weapon was not sufficient to prove intent to sell (E) holding that there was sufficient evidence of intent to sell or deliver where the defendant was in possession of one large cocaine rock and eight smaller rocks
[A]:
(D)