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: limitations was equitably tolled fails because he did not raise this argument before the district court. See Hinton v. Pac. Enters., 5 F.3d 391, 395 (9th Cir.1993) (<HOLDING>). Grace’s remaining contentions lack merit. 
 Holding statements: (A) holding that the burden to allege facts sufficient to establish jurisdiction resides with plaintiff (B) holding that the plaintiff bears the burden when relying on the discovery rule (C) recognizing the validity of the doctrine but holding no equitable tolling on the facts presented (D) holding that plaintiff bears the burden to timely allege facts supporting equitable tolling (E) holding that the burden is on the plaintiff to allege facts sufficient to establish jurisdiction

A: (D)
****
Q: requirements under UFTA, Gulf and Security nevertheless contend that as a matter of law and of public policy the statute of limitations should not have commenced in this action until they obtained the default judgment against Clark in August of 1997 in California. ¶24 As far as the law is concerned, Gulf and Security vigorously argue under the mistaken assumption that a creditor may not assert an UFTA claim until after the underlying judgment is entered. This persistent assumption represents a fundamental misunderstanding of the law under UFTA. ¶25 Gulf and Security base their theory on our decision in Murphy v. Atkinson (1993), 262 Mont. 164, 864 P.2d 273, as well as a recent appellate court decision from California, Cortez v. Vogt (Cal.Ct.App. 1997), 60 Cal.Rptr.2d 841, 853-54 (<HOLDING>). In Murphy, we determined that a cause of 
 Holding statements: (A) holding that the twoyear time limitation of rule 3850 does not commence until the sentence becomes final (B) holding that statements and charges by municipality may not be amended in light of legislative purpose of shielding police and similar employees from harassment (C) holding that in view of legislative statements of policy and purpose of the ufta as a cumulative and additional remedy limitation period did not commence until debtorcreditor relationship existed after judgment was made final (D) holding that a district court judgment is not a final judgment appealable by the defendant unless it includes the final adjudication and the final sentence (E) holding that statements made in the course of negotiation were not contracts and such statements were merged into the final written agreement

A: (C)
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Q: and that an error qualifies as “plain if the settled law of the Supreme Court or this circuit establishes that an error has occurred” (internal quotation marks omitted)). We further conclude that the error affected Banks’ substantial rights because the district court’s revocation decision was based on the determination that the cocaine sales alleged in the revocation petition had been established by the officer’s testimony. See United States v. Greene, 704 F.3d 298, 312 (4th Cir.2013) (noting that the phrase “affecting substantial rights in most cases means that the error was prejudicial” (internal quotation marks, alteration, and ellipsis omitted)), petition for cert. filed, — U.S.L.W. - (U.S. Apr. 29, 2013) (No. 12-9965); United States v. Basham, 561 F.3d 302, 334 (4th Cir.2009) (<HOLDING>). Finally, we conclude that the district 
 Holding statements: (A) recognizing under plain error review that the burden to show that substantial rights have been prejudiced is on the party that failed to raise the issue below and for an error to have affected substantial rights the error must have affected the outcome of the district court proceedings (B) recognizing that plain error analysis requires 1 error 2 that is plain 3 that affects defendants substantial rights and 4 that seriously affects fairness integrity or public reputation of judicial proceedings (C) holding that a plain error that affects substantial rights may be considered even though it was not objected to or brought to the courts attention (D) holding that plain error exists when 1 an error was committed 2 that was plain 3 that affected the defendants substantial rights and 4 the error seriously affects the fairness integrity or public reputation of judicial proceedings (E) recognizing that an error prejudices substantial rights when it affects the outcome of the hearing at issue

A:
(E)
****