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]: entered an order finding probable‘cause that the property was used to facilitate the commission of a felony. Although Flagg’s atto ation of a discovery order will constitute an abuse of discretion where the trial court fails to make express written findings of fact supporting the . conclusion that the failure to obey the court order demonstrated willful or deliberate disregard. Express findings are required to ensure that the trial judge has consciously determined that the failure was more than a mistake, neglect, or inadvertence, and to assist the reviewing court to the extent the record is susceptible to more than one interpretation. Ham v. Dunmire, 891 So.2d 492, 495-96 (Fla.2004) (citing Tubero, 569 So.2d at 1273); cf. Ledo v. Seavie Resources, LLC, 149 So.Sd 707 (Fla. 3d DCA 2014) (<HOLDING>). In this case, Flagg filed a motion to set 
 Holding statements: (A) holding that although trial courts oral opinion may be used as a reference in the interpretation of its written findings of fact it is not a finding of fact (B) holding because defendant does not argue in his brief that these findings of fact are not supported by    evidence in the record this court is bound by the trial courts findings of fact (C) holding that where the record plainly reflected ledos willful and deliberate disregard of the courts repeated orders to respond to interrogatory requests the trial courts failure to provide written findings of fact in its order striking ledos pleadings did not require reversal (D) holding that the trial courts oral expression in open court of its future intention to render a judgment was not itself a judgment but rather the trial courts written findings of fact and conclusions of law were its judgment (E) holding that erroneous findings of fact not necessary to support the judgment of the court are not grounds for reversal
[EX A]: (C)

[EX Q]: CURIAM. Appellant, Roberto Trejo, was indicted for racketeering and conspiracy to commit racketeering. His predicate offenses included attempted first degree murder, shooting into a building, and three armed robberies with a firearm. He was also charged on substantive counts for the same five offenses. Trejo was acquitted on the racketeering, conspiracy, and shooting into a building charges, but convicted of attempted second degree murder with a firearm and the three armed robberies. We affirm on all issues raised in this appeal, including his fifty-year sentence. The United States Supreme Court’s ruling in Graham v. Florida, 560 U.S. 48, 130 S.Ct. 2011, 176 L.Ed.2d 825 (2010) does not apply to appellant’s sentence. See Guzman v. State, 110 So.3d 480, 483 (Fla. 4th DCA 2013) (<HOLDING>). As we did in Guzman, we certify conflict with 
 Holding statements: (A) holding that williams fiftyyear sentence is not a de facto life sentence in violation of graham (B) recognizing that njeither graham nor miller explicitly  apply to the functional equivalent of life without parole ie de facto life sentences (C) holding that the imposition of a life sentence on a juvenile does not violate the holding of roper (D) holding that graham which prohibited the imposition of a life without parole sentence on a juvenile offender who did not commit homicide does not apply to a lengthy termofyears sentence that might constitute a de facto life sentence (E) holding that double jeopardy clause does not prohibit imposition of death sentence in alabama despite life sentence in georgia in murdertrial arising from same homicide
[EX A]: (D)

[EX Q]: In support of his argument, Jewell cites In re 2002 Lake County Tax Sale of Real Property with Delinquent Taxes or Special Assessments Tax I.D. #: 16-27-0122-0026, 818 N.E.2d 505, 509 (Ind.Ct.App.2004), which interpreted that section to mean a “trial court does not have the discretion to extend the period of redemption beyond the one-year limitation.” Id. However, “[e]quity has power, where necessary, to pierce rigid statutory rules to prevent injustice.” Swami, 841 N.E.2d at 1178. The trial court determined Powell was prejudicially misled by the incomplete information given to him by the Grant County Treasurer’s Office, and that determination supports piercing the statutory rules to prevent injustice. See Tajuddin v. Sandhu Petroleum Corp. No. 3, 921 N.E.2d 891, 895 (Ind.Ct.App.2010) (<HOLDING>). Accordingly, we affirm the decision of the 
 Holding statements: (A) holding a corporation excused from a tax penalty when the sole people in charge of filing and paying taxes were embezzling funds from the corporation thus disabling the corporations ability to pay (B) holding that taxes were a claim against the estate that had to be filed in probate court thus reversing an order requiring heirs to pay taxes on estate property because the district court did not have jurisdiction (C) holding unemployment taxes accrued when employees were terminated not when the amount of compensation taxes are determinable (D) holding trial court properly denied a petition for a tax deed when the property owners thought they were paying property taxes on an improved parcel of land but actually were paying taxes on a different unimproved parcel because of an assessment irregularity (E) holding petitioner could not deduct real estate taxes imposed on property he did not own because these taxes were not imposed on him
[EX A]:
(D)