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.

[EX Q]: may give such retroactive effect to these legal clarifications because “where ... a court is addressing transactions that occurred at a time when there was no clear agency guidance, it would be absurd to ignore the agency’s current authoritative pronouncement of what the statute means.” Id. Therefore, unless the new regulation “replaces a prior agency determination,” this Court may find that the amendment merely provides an explanation for what the law always has been. Id. In order to determine if the amendments to Regulation E marked a change in the rules or served as an interpretation of existing law, this Court will first look to the stated intent of the Board in proffering the amendments. See First Nat. Bank of Chicago v. Standard Bank & Trust, 172 F.3d 472, 478 (7th Cir.1999) (<HOLDING>). If an agency plainly states that it is merely 
 Holding statements: (A) holding that the drastic sanction of preclusion of expert witnesses was not warranted based on failure to furnish discovery by the discovery deadline when the deadline could have been shifted (B) holding that a bankruptcy rule equivalent to rule 6a ala r civ p should be construed to give the benefit of extending the deadline for submission to the day after the holiday regardless of whether the deadline is expressed as the last day of a period of days or as a date certain (C) holding regulatory amendment extending a banks deadline for returning checks could be given retroactive effect (D) holding that where a legislative amendment changed the exemption provisions of a tax statute defining those eligible for certain exemptions and refunds the amendment could only be applied to tax years after its effective date even where the legislature expressly stated the amendment should have retroactive effect and looked to the law in place during the taxable events to determine if the taxpayer was eligible for a refund (E) holding random traffic stops for license and registration checks are contrary to fourth amendment
[EX A]: (C)

[EX Q]: process.” Final Rule Establishing an Administrative Appeal Process for the Regulatory Program of the Corps of Engineers, 65 Fed. Reg. at 16488. Additionally, the preamble notes that, because physical circum stances can change over time, "JDs are not necessarily 'final' even as an administrative matter.” Id. Based on the foregoing, it seems rather doubtful that the Corps’ decision to certify Dr. Booth’s delineation constituted a final determination entitled to preclusive effect. See Zurcher v. Bilton, 379 S.C. 132, 135, 666 S.E.2d 224, 226 (2008) (issue preclusion applies when an issue has been "actually litigated and determined by a valid and final judgment”) (emphasis added). 10 . See Chasm Hydro, Inc. v. N.Y. State Dep't of Envtl. Conservation, 58 A.D.3d 1100, 872 N.Y.S.2d 235 (2009) (<HOLDING>). 11 . See Ouellette, 479 U.S. 481, 107 S.Ct. 
 Holding statements: (A) holding local regulation of hazardous waste disposal facilities preempted by comprehensive and detailed state regulatory scheme (B) holding that federal power act and cwa largely preempted the field of regulating hydroelectric facilities (C) holding pennsylvania statute regulating subrogation is a law regulating insurance (D) holding that subsequent congressional statute regulating registration of aliens retroactively preempted state law (E) holding that the plaintiffs state law claims are preempted by federal law
[EX A]: (B)

[EX Q]: felony offense, the government had to prove by a preponderance of the evidence that the firearm aided the felonious conduct (internal quotation marks omitted)). This circuit has not yet interpreted U.S.S.G. § 2K2.1(b)(5) to determine at what point a defendant would know or have reason to believe that the transferee intended to use the transferred firearms unlawfully. But cases interpreting the pri- or version of § 2K2.1(b)(5), which required that the defendant have reason to believe that the firearms “would be used or possessed in connection with another felony offense,” support the district court’s application of the current version of § 2K2.1(b)(5) in the present case. See United States v. Cummings, No. 93-2037, 1994 WL 91825, at *2 (6th Cir. Mar. 22, 1994) (unpublished opinion) (<HOLDING>); see also United States v. Cutler, 36 F.3d 
 Holding statements: (A) holding that the district court eired in applying the firearm enhancement where the government presented no evidence that the defendant possessed the gun or knew that the gun was located in the bottom of his codefendants backpack (B) holding that evidence of the defendants connection to the guns suggests possession of the drugs found next to the guns (C) holding a consent voluntary when a defendant who had been warned of his rights and knew police were investigating murders turned his gun over to a policeman who suggested that he could sell the gun for the defendant (D) holding that the application of  2k21b5 was appropriate where the volume of cummings gun sales was significant handguns constituted the largest proportion of the weapons sold cummings knew his customers were criminals and his customers knew the guns were stolen (E) holding that the defendant knew of his accomplices gun and benefitted from its presence for protection
[EX A]:
(D)