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.

[Q]: we now reverse the decision of the trial court. SHEPARD, C.J., and DICKSON, BOEHM, and RUCKER, JJ., concur. 1 . We set forth additional facts in the companion case issued today, Dep't. of Revenue v. Adams, 762 N.E.2d 728 (Ind.2002). 2 . The CSET is a tax on the possession of certain narcotics. We discuss the tax and the procedures for collecting it in greater detail infra. 3 . All of the cocaine at issue in this case was discovered prior to the time the police served a valid search warrant. 4 . Ind.Code § 35-48-4-1 (1998). 5 . Id. § 35-48-4-6. 6 . United States Supreme Court precedent makes clear that the revenue officers' entry of Adam's home to collect the CSET assessment was a search. See G.M. Leasing Corp. v. United States, 429 U.S. 338, 97 S.Ct. 619, 50 L.Ed.2d 530 (1977) (<HOLDING>). Cf. Thomas v. Indiana Dept. of State Revenue, 
 Holding statements: (A) holding that officers executing a search warrant for contraband have the authority to detain the occupants of the premises while a proper search is conducted (B) holding that revenue officers conducted a search when they entered a cottage and seized records when levying on delinquent tax (C) holding that no search occurred when police officers entered an open business (D) holding search unreasonable when conducted on the highway in broad day light (E) holding that no jury could reasonably fail to find  that it was objectively reasonable for the officers to take the actions they did when the only invasion of privacy that occurred  was entry and an emergency sweep a search of the premises was not conducted until the magistrate informed of what the officers had learned on the scene prior to entry explicitly authorized a search of the third house
[A]: (B)


[Q]: of a portion of their property to Greenheart constituted a transaction for a commercial purpose is supported by the evidence. The Browns owned 320 acres that they used for ranching and farming — operations on which the Browns relied to derive income. The Browns also acquired water rights for a portion of their land which they leased out and eventually sold. The Brown Property had a portion that lacked water rights and it was this portion — without any improvements — that the Browns sold. Although the Brown Property did include their residence, the portion sold to Greenheart did not include the residence, and the existence of a residence on the property does not automatically disqualify a land conveyance from being a commercial transaction. See Watson, 144 Idaho at 219, 159 P.3d at 856 (<HOLDING>); Herrick v. Leuzinger, 127 Idaho 293, 306, 900 
 Holding statements: (A) holding where exempt organization was in possession of real property under land contract obligating organization to pay the purchase price and use land for exempt purpose the association was the owner of the land within the meaning of the statute (B) holding that a previous decision assuming a malpractice action was a commercial transaction for the purpose of awarding attorney fees was not binding because the court in that case was not asked  to decide whether a malpractice action involving a commercial transaction falls within the parameters of the statute (C) holding chapter 13 plan funded by sale of property was not feasible where the debtor had not stated the time period or terms of the sale and no provision was made for failure to sell the property (D) holding sale of property was commercial transaction where the land was for both a family retreat and for logging (E) holding lease of property was a commercial transaction where the property was for commercial ranching but a residence was maintained on the property
[A]: (D)


[Q]: discretion when it makes an error of law.” In re Superior Crewboats, Inc., 374 F.3d at 334 (internal citations and quotation marks omitted). “Accordingly, the abuse of discretion standard includes review to determine that the discretion was not guided by erroneous legal conclusions.” In re Coastal Plains, Inc., 179 F.3d at 205 (internal quotation marks omitted). We also review for abuse of discretion a district court’s denial of a motion to substitute the trustee for the debtor as the party plaintiff. Wieburg v. GTE Sw. Inc., 272 F.3d 302, 308 (5th Cir.2001) (addressing a motion to substitute as the proper party in interest under Rule 17(a) of the Federal Rules of Civil Procedure) (citing Collateral Control Corp. v. Deal (In re Covington Grain Co.), 638 F.2d 1357, 1360 (5th Cir.1981) (<HOLDING>)). Questions of law, including interpretation 
 Holding statements: (A) holding that the admission of evidence under an exception to the hearsay rule is reviewed for abuse of discretion (B) holding that denial of joinder motion is reviewed for abuse of discretion (C) holding that the imposition of sanctions is reviewed for abuse of discretion (D) holding under third circuit law that the denial of a motion for reconsideration is reviewed for abuse of discretion (E) holding that a rule 25 motion to substitute the real party in interest following a transfer of interest while the litigation is pending is reviewed for abuse of discretion
[A]:
(E)