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.

Q: income. As the majority notes, the Internal Revenue Code is not the standard for determining weekly gross income for child support purposes, see op. at ¶ 13 (quoting Child Supp. G. 3(A), cmt. 2(b) that the weekly gross income figure may not be the same as gross income for tax purposes). It may be unfair to exclude all of the settlement proceeds where they have inured to the family’s benefit in the past but it may also be unfair to include all of the proceeds where Scott has need of them for his own care. Commentary to Guideline 3(A) urges judges to “be innovative in finding ways to include income that would have benefited the family had it remained intact, but be receptive to deviations where reasons justify them.” Child Supp. G. 3(A), cmt. 2(b); see also Harris, 800 N.E.2d at 940-41 (<HOLDING>). [5] Because the trial court’s decision was 
 Holding statements: (A) holding the trial court did not abuse its discretion in including only the net amount of settlement proceeds from a wrongful termination lawsuit because that is the amount that would have ultimately benefited the children if the family had remained intact (B) holding that the trial court did not abuse its discretion by ordering a separate trial for the counterclaims where the convenience of the parties would be served (C) holding that the trial court did not abuse its discretion by refusing to accept the defendants guilty pleas to two counts of the indictment and stating that even if the trial court erred the error had not prejudiced the defendant because he was found guilty by the jury of the charges to which he intended to plead and the evidence of the other crimes would have been admissible in the trial for the first degree murder charge (D) holding that when trial court orders restitution at sentencing pursuant to statute the defendant is entitled to notice of the amount claimed and the opportunity to dispute the amount (E) holding prejudgment interest is to be determined on the entire amount of compensatory damages and then reduced by the amount of interest which would have accrued at present value on the settlement amount determined before trial

A: holding that the trial court did not abuse its discretion by ordering a separate trial for the counterclaims where the convenience of the parties would be served
****
Q: commercial, including ... [any maritime contract evidencing a transaction involving commerce], falls under the Convention. An agreement or award arising out of such a relationship which is entirely between citizens of the United States shall be deemed not to fall under the Convention unless that relationship involves property located abroad, envisages performance or enforcement abroad, or has some other reasonable relation with one or more foreign states. For the purpose of this section a corporation is a citizen of the United States if it is incorporated or has its principal place of business in the United States. 9 U.S.C. §§ 201 and 202; see also 9 U.S.C. § 2. A seaman’s contract that contains an agreement to arbitrate generally falls under the convention. Bautista, 396 F.3d at 1299 (<HOLDING>) (citing Francisco v. STOLT ACHIEVEMENT MT, 293 
 Holding statements: (A) holding that the court was not bound by the parties agreement that contracts were unambiguous and holding that contracts were ambiguous (B) holding implied covenant of good faith and fair dealing found in some commercial contracts does not extend to atwill employment contracts (C) holding that contracts for an indefinite period are excluded from the statutes coverage (D) holding that at will contracts of employment are subject to tortious interference with contracts claims (E) holding that the convention and us implementing statutes do not recognize an exception for seaman employment contracts and concluding that such contracts are commercial for purposes of same

A: holding that the court was not bound by the parties agreement that contracts were unambiguous and holding that contracts were ambiguous
****
Q: Feb.9, 2005). We need not reach this argument, however, because Outlook has not raised it and has not put forth any defenses that it would be able to assert but for the clause making the agreement “absolute and unconditional.” Instead, Outlook asserts through the affirmative defense of fraud in the inducement and a counterclaim of fraudulent misrepresentation that fraudulent misrepresentations caused it to enter the agreement. This was the only argument made by Outlook both in resistance to summary judgment before the district court and reasserted on appeal. Because this is a defense to contract formation, it may be raised despite the hell-or-high-water clause or a waiver-of-defenses clause. See Colo. Interstate Corp. v. CIT Group/Equip. Fin., Inc., 993 F.2d 743, 749 (10th Cir.1993) (<HOLDING>); Uniform Commercial Code § 2A-407, cmt. 5 
 Holding statements: (A) holding state law fraud and deceit claims to be preempted (B) holding hellorhighwater clause enforceable in the absence of fraud or deceit (C) holding that in the context of federal immigration law the amount of loss to the victim of fraud or deceit does not refer to an element of the fraud or deceit but rather refers to the particular circumstances in which an offender committed fraud or deceit (D) holding rla duty of fair representation claim preempts identical state law claims of fraud and deceit (E) holding that promissory estoppel is applicable only in the absence of an enforceable contract

A:
holding state law fraud and deceit claims to be preempted
****