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]: the Chapter 13 Plan, and by selecting which exemptions, if any, the Debtor should claim on Schedule C, the Defendants engaged in providing legal advice to the Debtor in violation of § 110(e) of the Bankruptcy Code. “Advising of available exemptions ... or actually choosing an exemption for the debtor ... requires the exercise of legal judgment beyond the capacity and knowledge of lay persons.” In re Kaitangian, 218 B.R. 102, 110 (Bankr.S.D.Cal.1998). See also In re Dunkle, 272 B.R. 450 (Bankr.W.D.Pa.2002) (classifying and selecting exemptions violates § 110); In re Moffett, 263 B.R. 805 (Bankr.W.D.Ky.2001) (advising upon available exemptions violates § 110). Such business practice also constitutes the unlawful practice of law. See In re Bachmann, 113 B.R. 769 (Bankr.S.D.Fla.1990) (<HOLDING>). Pursuant to 11 U.S.C. § 110(Z)(1), the 
 Holding statements: (A) recognizing legal services organizations first amendment right of associating to advocate legal rights (B) holding that bpps may not engage in legal assistance make inquiries or answer legal questions (C) recognizing that inmates have no freestanding right to a law library or legal assistance (D) recognizing that courts may make reasoned adjustments in legal system (E) holding that many courts have recognized that an employer may make reasonable inquiries into the retirement plans of its employees
[EX A]: (B)

[EX Q]: Defendants’ Mot. for Summ. Judg. at 22 (“Plaintiffs appear to be claiming that they are entitled to ‘Class of One’ review[.]”)) Furthermore, County Defendants did not explicitly address the appeal issue anywhere in their motion. Given this background, it was not error for the Court to ascribe the “class of one” argument to Plaintiffs’ equal protection challenge, nor was it error for the Court to find that County Defendants had not met their burden on the question of summary judgment. To the extent that County Defendants now contend that Plaintiffs “class of one” argument must fail because no other party has appealed for a waiver, this is a new argument that is not appropriate in a motion for reconsideration. See Haw. Stevedores, Inc. v. HT & T Co., 363 F.Supp.2d 1253, 1269 (D.Haw.2005) (<HOLDING>). Should County Defendants wish to re-visit 
 Holding statements: (A) holding court will generally not consider arguments presented for the first time on appeal (B) holding that reconsideration pursuant to rule 59 cannot be premised on the same arguments presented in the complaint and motions (C) holding that motions for reconsideration are not appropriate if the movant asks the court to hear new arguments or supporting facts that could have been presented originally (D) holding that reconsideration may not be based on evidence and legal arguments that could have been presented at the time of the challenged decision (E) holding that the court did not have jurisdiction to consider an argument not presented to the board in a motion for reconsideration
[EX A]: (D)

[EX Q]: at Las Vegas Investors Group, Inc. v. Pac. Malibu Dev. Corp., 933 F.2d 724, 729 (9th Cir.1991). 4 . For ease of reference, all citations to page numbers of docketed items are to the page assigned by the court's case management and electronic case filing (CM/ECF) system. 5 . In so doing, this court is following well-settled Ninth Circuit precedent denominating Rule 59(e) motions to alter or amend a judgment as motions to reconsider. See, e.g., S.E.C. v. Platforms Wireless Int’l Corp., 617 F.3d 1072, 1100 (9th Cir. 2010) (citing United Nat'l Ins. Co. v. Spectrum Worldwide, Inc., 555 F.3d 772, 780 (9th Cir. 2009)) (enumerating the circumstances under which "[r]econsideration under Rule 59(e) is appropriate[]”); Kona Enterprises Inc. v. Estate of Bishop, 229 F.3d 877, 890 (9th Cir.2000) (<HOLDING>). 6 . Judgment was entered in this case on 
 Holding statements: (A) holding that rule 59e applies to a motion to reconsider (B) holding that a motion to reconsider a section 2255 ruling is available and that it is to be treated asa rule 59e motion if filed within 10 days of entry of the challenged order (C) holding that no provision authorizes a district court to reconsider its order on a  3582 motion (D) recognizing that rule 59e permits a district court to reconsider and amend a previous order (E) holding that the district court cannot extend the time for filing a rule 59e motion by margin order
[EX A]:
(D)