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.

Example Input: Therefore, the magistrate could not have relied on such information when making the probable cause determination. [¶ 23] When Utvick’s room was searched on June 1, 2002, the officer observed persons in the room attempting to dispose of drugs by flushing in the bathroom, after executing a search warrant without a no-knock provision. While Ut-vick is not alleged to have engaged in this activity, Utvick was the registered guest of the hotel room and was in the company of persons suspected of disposing of evidence. Prior history of destruction of evidence, when detailed in an affidavit for a no-knock search warrant, is not a threshold requirement but may strengthen probable cause to believe evidence will be destroyed. Cf. Mazepink v. Arkansas, 336 Ark. 171, 987 S.W.2d 648, 655 (1999) (<HOLDING>); Henderson, 629 N.W.2d at 624 (holding 
 Holding statements: (A) holding that absent consent or exigent circumstances law enforcement officers cannot legally search for the subject of an arrest warrant in the home of a third party without first obtaining a search warrant (B) holding that once the scene was secure exigent circumstances no longer existed and the police were required to obtain a search warrant (C) holding noknock search warrant unreasonable because no exigent circumstances existed and noting moreover there was no evidence  the occupants may have attempted to destroy the evidence  by flushing it down the toilet (D) holding that officers may detain the occupants of a vehicle while executing a search warrant (E) holding no liability existed under the circumstances
Example Output: holding that absent consent or exigent circumstances law enforcement officers cannot legally search for the subject of an arrest warrant in the home of a third party without first obtaining a search warrant

Example Input: to overcome this presumption by persuading the finder of fact, by a prepon derance of the evidence, that the income tax assessments are erroneous. See Sullivan v. United States, 618 F.2d 1001, 1008 (3d Cir.1980). Klimek has failed to offer any evidence that the tax assessments are incorrect in the amount the Government claims. He has never challenged in the Tax Court the Notices of Deficiency or the Certificates of Assessments and Payments for tax years 1980 through 1988 and 1990 through 1992. Nor has Klimek ever rebutted or even responded to the Government’s requests for admissions regarding tax years 1980 through 1988 and 1990 through 1992, except to return them with the words “Refused for Fraud” scrawled across them. See Lane v. United States, 328 F.2d 602, 603 (5th Cir.1964) (<HOLDING>). Given the fact that Klimek bears the burden 
 Holding statements: (A) holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances (B) holding that a trial court is not required to convert a motion to dismiss to a motion for summary judgment where external evidence is submitted if the external evidence is irrelevant to the issue (C) holding that if no countervailing evidence is introduced the trial court is  justified in fact required to enter summary judgment for the government the amount of the taxes proved to be due (D) holding that summary judgment is appropriate when no issue of material fact exists and the court is reviewing administrative record for sufficiency of evidence (E) holding that in ruling on a motion for summary judgment the trial court is limited to the grounds raised in the motion
Example Output: holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances

Example Input: relates to Melissa’s financial condition and ability to support her children. See, e.g., In re Marriage of Gehl, 486 N.W.2d 284, 287 (Iowa 1992) (“[T]he new spouse’s income can be considered as it relates to the divorced custodial parent’s overall financial condition and ability to support the child.”); Page v. Page, 219 N.W.2d 556, 558 (Iowa 1974) (considering income of noncustodial parent’s spouse in deciding the appropriate amount of child support). Melissa and Jeff also have a child of their own, whom they must support on the couple’s income. This new dependent is a consideration in deciding whether there has been a substantial change in circumstances. See Iowa Code § 598.21C(l)(d). There was significant disagreement at the modification trial about Scott’s income. Scott p wa 1991) (<HOLDING>). In the 2008 temporary child support order, 
 Holding statements: (A) holding plaintiff entitled to depreciation after repairs in determining the vehicles value at the time of the theft allowance must be made for depreciation then accrued (B) holding that depreciation could not be deducted from cost to repair building to its condition prior to fire under actual cash value policy (C) holding that depreciation in land value caused by a material change in a highway grade which made access to the property difficult is compensable (D) holding that the exspouse should be allowed a deduction for depreciation determined under the straight line method of depreciation rather than under the accelerated method (E) recognizing that determination of appropriate sentence to be imposed should ordinarily be determined by the trial court on remand rather than at the appellate level
Example Output:
holding plaintiff entitled to depreciation after repairs in determining the vehicles value at the time of the theft allowance must be made for depreciation then accrued