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: will “potentially eliminat[e] a substantial expenditure of time, resources, and money of the parties, their counsel, and the Court that may later be determined to have been unnecessary.” Pis.’ Br. filed Nov. 19, 2007, at 9. Because the opinion and order meets all of the requirements for certification, the court, in its discretion, grants plaintiffs’ motion to certify an interlocutory appeal. Accordingly, IT IS ORDERED, as follows: 1. The paragraph of the ordering language on page 25 in the court’s November 9, 2007 opinion and order is amended, as follows: Defendant’s cross-motion for partial summary judgment is granted, and plaintiffs’ motion for summary judgment is denied. Because controlling questions of law are involved with respect to which there are substantial grounds for di 5) 
 Holding statements: (A) holding that gross income can include interest or dividends accruing to fathers ira (B) holding that an overstatement of basis can constitute an omission from gross income within the meaning of irc  6501e1a (C) holding that trial judge has discretion to not include bonuses as part of gross income if he or she determines that the bonus income is not dependable or would place a hardship on a parent (D) holding gross receipts provision provides exception for trade or business to general meaning of gross income provided in section 61a so reporting of gross proceeds alone from sales of commodities would not prevent application of irc  6501e1a (E) holding gross receipts provision to supply exception to general definition of gross income in case of trade or business and applying irc  6501e1a to omission of income

A: holding that gross income can include interest or dividends accruing to fathers ira
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Q: phrase “periodical ly review and monitor the agent” is untested. Thus, the unanswered question before us is how much reviewing and monitoring is required by a trustee to satisfy the mandates of R.C. 1339.59(A)(3)? The plain meaning of the operative words are (1) review — “to go over or examine critically or deliberately” and (2) monitor — “to watch, keep track of, or check usually for a special purpose.” Merriam-Webster’s Collegiate Dictionary (11th Ed.2003) 1067, 801. However, secondary legal authority on this point is scarce and wide ranging: If in the exercise of reasonable diligence, the trustee discovers conditions adversely affecting the security of the investment, it is bound to er (1987), 152 Ariz. 527, 528, 733 P.2d 1110, citing Restatement of the Law 2d, Trusts (1959) 227 (<HOLDING>); Estate of Miller (1964), 230 Cal.App.2d 888, 
 Holding statements: (A) holding that a trustee who lacks investment experience must seek expert advice regarding investing trust assets while exercising his own judgment (B) holding that a trust beneficiarys state law claims concerning investment of trust assets in affiliated mutual funds satisfied the in connection with a purchase or sale of security requirement of slusa (C) holding that a third party who receives trust property on inquiry notice that a trustee has misappropriated trust funds is also liable for breach of trust (D) holding that although a trustee is not required to watch the ticker as a speculator would    the question of the quality of judgment in holding or disposing of trust assets    coupled with evidence of failure to review or monitor the trust estate and refusal to meet with cotrustees presents a jury question on whether or not the trustee breached his duty (E) holding that a trustee properly withheld trust payments owed to a prior trustee who had misappropriated trust funds

A: holding that a trust beneficiarys state law claims concerning investment of trust assets in affiliated mutual funds satisfied the in connection with a purchase or sale of security requirement of slusa
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Q: sentences for bank robbery consecutively or concurrent ly. However, the statute does not permit the court to decide whether any future sentence would be consecutive or concurrent to those five sentences. Rather, when sentences are imposed at different times, § 3584(a) only authorizes a court to determine whether a sentence should be consecutive or concurrent if the defendant is “already subject to an undischarged term of imprisonment.” 18 U.S.C. § 3584(a) (emphasis added). Another sentence must exist at the time a district court imposes its sentence; a court cannot impose its sentence consecutively to a sentence that does not yet exist. The better-reasoned cases from our sister circuits have reached the same conclusion. See Romandine v. United States, 206 F.3d 731, 738 (7th Cir.2000) (<HOLDING>); United States v. Quintero, 157 F.3d 1038, 
 Holding statements: (A) holding that a term of imprisonment begins at the time a prisoner is sentenced (B) holding that   3584a allows the district judge to specify the sequence of service of terms of imprisonment only when sentences are imposed at the same time or the other sentence is an undischarged term of imprisonment to which the defendant is already subject  (C) holding that  5g13c applied because the defendants case involved multiple undischarged terms of imprisonment only one of which was used to enhance his instant sentence (D) holding that the term of imprisonment for purposes of application note 5 is the sentence imposed by the state court and that it shall not be decreased to reflect a suspension of any part of the sentence (E) holding that the concurrent sentencing requirement of  5g13b  is only triggered when there is an undischarged term of imprisonment at the time of sentencing

A:
holding that a term of imprisonment begins at the time a prisoner is sentenced
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