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.

[EX Q]: a court must construe the complaint in the light most favorable to the plaintiff, id., and “the court must assume the truth of all well-pleaded allegations.” Warren v. Dist. of Columbia, 353 F.3d 36, 39 (D.C.Cir.2004). 1. Equal protection “Unless a classification ... is drawn upon inherently suspect distinctions such as race, religion, or alienage,” statutory distinctions are presumed constitutional, and will survive a challenge if the classification is “rationally related to a legitimate state interest.” City of New Orleans v. Dukes, 427 U.S. 297, 303, 96 S.Ct. 2513, 49 L.Ed.2d 511 (1976). Although not every non-suspect legislative classification passes muster under rational basis review, see, e.g., Metro. Life Ins. Co. v. Ward, 470 U.S. 869, 882, 105 S.Ct. 1676, 84 L.Ed.2d 751 (1985) (<HOLDING>), “the judiciary may not sit as a 
 Holding statements: (A) holding that property tax was a state tax and was thus disproportionate unreasonable and unfair because of discrepancies in tax rates of up to 400 between school districts (B) holding that the tax was indirect even though the recipient could not shift the tax to others (C) holding that a preferential state tax rate for domestic businesses violated the equal protection clause because the states justifications  that the tax promoted domestic industry and encouraged investment in domestic assets  were not legitimate government interests since if they were any discriminatory tax would be valid if the state could show it reasonably was intended to benefit domestic business (D) holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety (E) holding that if federal income tax statutes are intended to benefit anyone it is the federal government to whom the withheld tax is to be remitted there is no indication anywhere in the language of the statutes that congress intended to confer rights on employees with respect to the withholding of tax
[EX A]: (C)

[EX Q]: (second factor is "whether the [regulated] practice is an integral part of the policy relationship between the [private] insurer and the insured”). Finally, despite the MSP provision that the United States can pursue "any entity” for reimbursement, see id. (third factor is "whether the [regulated] practice is limited to entities within the insurance industry''), the MSP provision limits reimbursement to recoveries from "primary plans,” whose definition lists only entities which are clearly "within” the insurance industry. See 42 U.S.C. § 1395y(b)(2)(A) ("primary plan" means “a group health plan or large group health plan, ... a workmen's compensation law or plan, an automobile or liability insurance policy or plan ... or no-fault insurance”); cf. Kachanis, 844 F.Supp. 877 (D.R.I.1994) (<HOLDING>). 6 . Finally, the Fund raises a puzzling 
 Holding statements: (A) holding  1012 applicable to feca provision allowing united states to recover from any third party (B) holding that the secretary of the interior breached the united states duty of loyalty despite the absence of any applicable treaty or statutory provision (C) holding that a states entitlement to indemnification from a third party does not vitiate the states sovereign immunity against a money judgment (D) holding that a third party has authority to consent to a search if the third party is a coinhabitant (E) holding that an ancillary forfeiture proceeding pursuant to 21 usc  853n is a civil action for the purpose of allowing a third party to recover attorneys fees
[EX A]: (A)

[EX Q]: citizens if the wrong decision is made”). In sum, we are aware of no basis for expanding district court jurisdiction beyond the limits se F.2d 1093, 1099 (D.C.Cir.1970) (“[W]hen administrative inaction has precisely the same impact on the rights of the parties as denial of relief, an agency cannot preclude judicial review by casting its decision in the form of inaction rather than in the form of an order denying relief.”). We are nonetheless persuaded by the contrary view that the word “denial” connotes more than a mere refusal to act. See Saccacio, 211 F.3d at 104 (“It may be that [the plaintiff] has not been afforded the ultimate relief for which he applied, but it is simply not the case that his application for relief has been denied by the agency.”); Owen, 122 F.3d at 1354 (<HOLDING>); Burtch, 120 F.3d at 1090 (“In the context of 
 Holding statements: (A) holding that a claimants failure to lose weight does not constitute a refusal to follow the treatment (B) holding refusal to sign hospital waiver of liability form is not a refusal under section 1547 (C) holding that a refusal to sign an implied consent form is not a refusal to submit to a breathalyzer test for purposes of section 1547 (D) holding that atfs refusal to act on application did not constitute denial (E) holding that the injunction did not constitute a claim
[EX A]:
(D)