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: will “potentially eliminat[e] a substantial expenditure of time, resources, and money of the parties, their counsel, and the Court that may later be determined to have been unnecessary.” Pis.’ Br. filed Nov. 19, 2007, at 9. Because the opinion and order meets all of the requirements for certification, the court, in its discretion, grants plaintiffs’ motion to certify an interlocutory appeal. Accordingly, IT IS ORDERED, as follows: 1. The paragraph of the ordering language on page 25 in the court’s November 9, 2007 opinion and order is amended, as follows: Defendant’s cross-motion for partial summary judgment is granted, and plaintiffs’ motion for summary judgment is denied. Because controlling questions of law are involved with respect to which there are substantial grounds for di 5) 
 Holding statements: (A) holding that gross income can include interest or dividends accruing to fathers ira (B) holding that an overstatement of basis can constitute an omission from gross income within the meaning of irc  6501e1a (C) holding that trial judge has discretion to not include bonuses as part of gross income if he or she determines that the bonus income is not dependable or would place a hardship on a parent (D) holding gross receipts provision provides exception for trade or business to general meaning of gross income provided in section 61a so reporting of gross proceeds alone from sales of commodities would not prevent application of irc  6501e1a (E) holding gross receipts provision to supply exception to general definition of gross income in case of trade or business and applying irc  6501e1a to omission of income
Example Output: holding that gross income can include interest or dividends accruing to fathers ira

Example Input: “good cause for delay.” United States v. Occhipinti, 851 F.Supp. at 526; United States v. El-Gabrowny, 844 F.Supp. 955, 959 (S.D.N.Y.1994). Next, a “sufficient” affidavit must satisfy the following requirements: (1) the facts must be material and stated with particularity; (2) the facts must be such that if true they would convince a reasonable man that a bias exists; and (3) the facts must show the bias is personal, and not judicial, in nature. McClelland v. Gronwaldt, 942 F.Supp. 297, 300 (E.D.Tex.1996) (citation omitted). To be found sufficient as a matter of law, the affidavit must show “ ‘a true personal bias and allege specific facts’ as opposed to mere conclusions and generalizations.” United States v. Occhipinti, 851 F.Supp. at 525; see United States v. Sykes, 7 F.3d at 1339 (<HOLDING>). This Circuit has observed that “judicial 
 Holding statements: (A) holding that unsupported affidavits setting forth ultimate or conclusoiy facts and conclusions of law are insufficient to either support or defeat a motion for summary judgment (B) recognizing that an implied contract must result from a meeting of the minds of the parties in mutual assent to the terms and must be based upon a sufficient consideration free from fraud or undue influence not against public policy and sufficiently definite to be enforced (C) holding that course of dealing may render uncertain terms sufficiently definite (D) holding that the facts averred must be sufficiently definite and particular to convince a reasonable person that bias exists simple conclusions opinions or rumors are insufficient (E) holding that unsupported affidavits setting forth ultimate or conclusory facts and conclusions of law are insufficient to either support or defeat a motion for summary judgment
Example Output: holding that unsupported affidavits setting forth ultimate or conclusoiy facts and conclusions of law are insufficient to either support or defeat a motion for summary judgment

Example Input: statute of limitations for personal injury actions. Wilson v. Garcia, 471 U.S. 261, 276-79, 105 S.Ct. 1938, 85 L.Ed.2d 254 (1985). Under Pennsylvania law, the statute of limitations for a personal injury action is two years, see 42 Pa. Cons.Stat. Ann. § 5524, and thus a two-year statute of limitations applies to this case. See Sameric Corp. of Del, Inc. v. City of Philadelphia, 142 F.3d 582, 599 (3d Cir.1998). The date when a Section 1983 action accrues, however, is a matter of federal law. Wallace v. Koto. 549 U.S. 384, 388, 127 S.Ct. 1091, 166 L.Ed.2d 973 (2007). A Section 1983 claim accrues “when the plaintiff knew or should have known of the injury upon which [his] action is based.” Sameric, 142 F.3d at 599; see also Sanduteh v. Muroski, 684 F.2d 252, 254 (3d Cir.1982) (per curiam) (<HOLDING>). Here, Giles asserts that the City violated 
 Holding statements: (A) holding that a  1983 claim accrues when plaintiff knows or has reason to know of injury (B) holding that in an environmental contamination ease a cause of action accrues  when a plaintiff knows or reasonably should know of his or her cause of action and of the identity of a party or parties who may be responsible for the injury (C) holding that a federal cause of action accrues when the plaintiff is aware or should be aware of the existence of and source of the injury not when the potential claimant knows or should know that the injury constitutes a legal wrong (D) holding that  1983 claim accrues when plaintiff knows or has reason to know of injury (E) holding that a  1983 claim generally accrues when the plaintiff knows or has reason to know of the injury which is the basis of the action 
Example Output:
holding that a  1983 claim accrues when plaintiff knows or has reason to know of injury