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.

Example Input: was a “substantial factor” or “motivating factor” in Walker’s allegedly retaliatory actions. Abrams argues that a reasonable jury could infer, as a result of this chronology, that he was “falsely arrested” and that he was arrested “because of what [he] said.” Abrams then opines that “the arrest was for an illegal purpose” and finally that “[a]nger often leads to unthinking retaliation.” After reviewing the record and the standards presented in our line of cases, we agree with the district court’s finding that this chronology is unconvincing, as it fails to present “definite, competent evidence to rebut the motion,” Michael v. St. Joseph County, 259 F.3d 842, 845 (7th Cir.2001), contains mere speculation, and demands the making of unreasonable inferences in suppo -84 (11th Cir.1998) (<HOLDING>). We recognize that such a step would not be 
 Holding statements: (A) holding that qualified immunity applies only if an officer had arguable probable cause to arrest (B) holding that probable cause is a complete defense to an action for false arrest (C) holding that the existence of probable cause for an arrest is a complete defense to a first amendment retaliation claim under the doctrine of qualified immunity (D) holding that the existence of probable cause is a complete defense to a  1983 claim alleging false arrest (E) recognizing first amendment retaliation right
Example Output: (C)

Example Input: testified that Gollapudi admitted that he prepared and signed the W-2 forms and that they were false. Additionally, although Gollapudi presented evidence that the withholding amounts were true based on his “gross up” method, the District Court found this theory to be without merit based on the testimony of another IRS agent who demonstrated that no withholding was actually made. Moreover, it was established that the alleged withholding was never submitted to the IRS, but rather, was maintained in Gollapudi’s corporate checking account. Furthermore, Gollapudi’s reliance on Reynolds and Borman is misguided. Both of those cases involved § 7206(1) charges for filing the wrong tax form. Reynolds, 919 F.2d at 437 (“Using the wrong form does not violate § 7206(1).”); Borman, 992 F.2d at 126 (<HOLDING>). Furthermore, in Reynolds, the theory in the 
 Holding statements: (A) holding that materiality is not an element of  1542 because any false statement is sufficient (B) holding that plaintiff failed to prove reasonable reliance on a false statement (C) holding that form 4790 is not an administrative rule but is merely incidental to the statute and regulations and therefore false statements on the form can lead to criminal prosecution (D) holding that filing of improper form is not enough to establish false statement for  72061 purposes (E) holding that a false schedule c is an integral part of a tax return and is incorporated therein by reference thus giving rise to liability under  72061
Example Output: (D)

Example Input: program was rationally related to the legitimate government purpose of protecting Davis’s health and the public at large and attempt to rebut Davis’s allegations of anti-gay animus by asserting “as the Step I grievance [response] indicates, Davis’[s] situation presented a safety risk.” The question of whether Davis was removed from the public-works program because of safety reasons or because of anti-gay animus, however, is the issue in dispute in this case, and the defendants’ arguments are better suited for a motion for summary judgment. At this stage of the proceedings, the district court was required to treat Davis’s allegations — not the contested statements contained in the grievance response — as true. See Delay, 585 F.3d at 1005; Hill, 630 F.3d at 471. Because Davis al ir.2004) (<HOLDING>). Davis’s complaint likewise contains 
 Holding statements: (A) holding that a prisoner stated a valid equal protection claim when he alleged he was denied a work assignment because of his sexual orientation (B) holding that an isolated comment is not direct evidence of discrimination even if a plaintiff interpreted it as motivated by a discriminatory animus (C) holding that a gay prisoner alleging discriminatory treatment because of his sexual orientation was not required to identify any nonhomosexual prisoners who were similarlysituated but treated better because the complaint contained allegations that if true constituted direct evidence of discriminatory motive and animus (D) holding that sexual orientation and sexual identity are immutable (E) holding that evidence which suggests but does not prove a discriminatory motive is circumstantial evidence by definition
Example Output:
(C)