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.

v. Eggleston, 202 Ariz. 523, 527, ¶ 16, 47 P.3d 1161, 1165 (App.2002). Second, a statute should be construed in conjunction with other statutes that relate to the same subject or purpose, giving effect to all statutes involved. Id. Third, in furtherance of such harmonization, courts should review the history of the various sections in order to ascertain the intent of the legislature and thereby construe the statutes to further that intent. State v. Thomason, 162 Ariz. 363, 366, 783 P.2d 809, 812 (App.1989). After reviewing the history of the relevant statutory scheme, we conclude that the legislature never intended that the acquisition of land for park purposes be subject to the public auction requirement. See State v. Cornish, 192 Ariz. 533, 537, ¶ 16, 968 P.2d 606, 610 (App.1998) (<HOLDING>). ¶ 12 As part of its comprehensive statutory 
 Holding statements: (A) recognizing that courts should look to other sources of legislative intent if the statutory language does not convey a clear meaning (B) holding that federal courts should apply state substantive law (C) holding that determining legislative intent is a question of law (D) holding courts should apply statutory constructions that make practical sense and do not frustrate legislative intent (E) holding that courts should avoid constructions that would render statutory text superfluous
(D)

its concern with Plaintiffs’ lack of proof of causation and specific damages when the court entered summary judgment against them on their injurious falsehood/business disparagement and wrongful interference with business relations claims, and Plaintiffs’ testimony at trial failed to further illuminate their assertion that Petta’s statements caused them special damages. Plaintiffs’ testimony about special damages was unsupported by any documentary evidence, including any business operations analysis, tax returns or similar exhibits, or expert testimony, and Plaintiffs’ own con-clusory statements provided little quantifiable evidence of their claimed damages, leaving the jury to speculate regarding special damages. See Gilmore v. Cohen, 95 Ariz. 34, 36-37, 386 P.2d 81, 82-83 (1963) (<HOLDING>). ¶43 Furthermore, the evidence presented does 
 Holding statements: (A) holding that the fifth and fourteenth amendments do not entitle a person to a federal remedy for every breach of contract by a state thus unless every breach of every public contract is to be actionable as a violation of constitutional rights it is necessary to distinguish between mere contract rights and constitutional property rights internal citations and quotation marks omitted (B) holding that the governments position must have a reasonable basis in both law and fact citations omitted (C) recognizing that the elements of a claim for breach of contract are 1 existence of a valid contract and 2 breach of the terms of that contract (D) recognizing in a breach of contract ease that the plaintiff in every case should supply some reasonable basis for computing the amount of damage and must do so with such precision as from the nature of his claim and the available evidence is possible citations omitted (E) holding that one method of computing damages for a breach of contract is the contract price less the reasonable cost of completion
(D)

Tax Court under subparagraph (A), until the decision of the Tax Court has become final. Rules similar to the rules of sec. 7485 shall apply with respect to the collection of such assessment. (ii) Authority to enjoin collection actions. — Notwithstanding the provisions of sec. 7421(a), the beginning of such levy or proceeding during the time the prohibition under clause (i) is in force may be enjoined by a proceeding in the proper court, including the Tax Court. The Tax Court shall have no jurisdiction under this subparagraph to enjoin any action or proceeding unless a timely petition has been filed under subparagraph (A) and then only in respect of the amount of the assessment to which the election under subsection (b) or (c) relates. 7 See Trent v. Commissioner, T.C. Memo. 2002-285 (<HOLDING>). 8 Respondent has adopted the following 
 Holding statements: (A) holding that the commissioner was not barred by sec 6330e1b from offsetting the taxpayers overpayments for later years against an earlier tax liability for which the taxpayer had claimed relief under sec 6015 (B) holding that it was not the taxpayers responsibility to pursue the different tax units to which the illegally levied county tax was proportioned as the taxpayer was entitled to recover the full amount of the tax from the county the collecting entity (C) holding that a fpaa is the functional equivalent of a notice of deficiency because it serves to afford affected taxpayers that the commissioner has made a final administrative determination of their liability for particular tax years (D) holding the rule against taxpayer standing applies both to federal taxpayers and state taxpayers challenging state tax or spending decisions simply by virtue of their status as state taxpayers (E) holding this court generally lacks jurisdiction over the sec 6651a2 addition to tax for failure to pay tax

(A)