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: 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
Example Output: (C)

Example Input: of the documents. In his report, Gage stated only that the witnesses could not recall whether or not Peng raised his fist, but that they saw Peng grab the documents from Mei Hu. Peng has submitted a declaration by C. Peng that neither he nor Mr. Chi ever told anyone anything about what happened. As the district court noted, Peng has not cast doubt on the fact that, prior to Peng’s arrest, Jonathan Hu, acting as interpreter, told Gage that the two witnesses saw Peng grab the documents from Mei Hu. Peng has cast doubt on the identity of the witnesses and the veracity of Jonathan Hu, but Gage could not have known this at the time of the arrest. We are satisfied that Gage made a reasonable investigation under the circumstances before he arrested Peng. See Fuller, 950 F.2d at 1442-44 (<HOLDING>). We conclude that the presence of a factual 
 Holding statements: (A) holding that police officers have a duty to conduct an investigation into the basis of the witness report (B) holding that because the court could not consider police reports it could not rely on an attorneys argument based on the police report as the basis for determining the statutory basis for a conviction (C) holding that error in excluding a police officers report was harmless where the same evidence was presented by another witness (D) holding that an insurer has a duty to conduct an investigation reasonably appropriate under the circumstances (E) holding that witness statements in police report inadmissible
Example Output: (A)

Example Input: the present issue of what effect, if any, the appointment of a trustee would have on the limitation period. Id. 22 F.3d at 40. The several courts considering this issue have reached differing results. A Utah bankruptcy court, in Gillman v. Swire Pacific Holdings, Inc. (In re D-Mart Servs., Inc.), 138 B.R. 985 (Bankr.D.Utah 1992), has held that the subsequent appointment of a trustee in a case commenced under Chapter 11 generates a new two-year period under § 546(a). The debtor in D-Mart had filed for reorganization on December 29, 1987 and operated thereafter as debtor in possession. The case was converted to Chapter 7 seven months later, on July 12, 1988, and a Chapter 7 trustee wa Lumber Corp.), 145 B.R. at 816 (adopting conclusions of D-Mart); In re Carroll Indus., 153 B.R. at 102 (<HOLDING>). Cf. also In re San Joaquin Roast Beef, 7 F.3d 
 Holding statements: (A) holding that where the date of the offense is not an element of the charge  a variance between the indictment date and the proof at trial is not fatal so long as the acts charged were committed within the statute of limitations period and prior to the return date of the indictment (B) holding that the date of the federal indictment not the date of the state arrest was the triggering date for the speedytrial act (C) holding that a plaintiff had an employment interest until the date his appointment terminated (D) holding that for causes of action not time barred as of the date of the trustees appointment the limitation period is tolled for an additional two years from the date of appointment (E) holding that the date of sale for an installment contract was the date of contract formation not the date of the last payment due
Example Output:
(D)