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]: )4 mile away. Fifth, also at this time, a vehicle registered to Nelson pulled in and parked next to Miller’s car. Sixth, the note at the boat ramp informed Kaplan that he was being watched. Seventh, Miller and Nelson both left the lake at the same time Kaplan left. Eighth, Nelson arrived at the same McDonald’s immediately after Kaplan arrived. Ninth, a passenger from Nelson’s car approached Kaplan’s vehicle and peered into Kaplan’s vehicle from a distance of 10 feet away. Tenth, Nelson drove home from the McDonald’s using what would normally be described as counter-surveillance techniques. Finally, Miller changed his story as to why he was at the lake that day at that time. See Iannelli v. United States, 420 U.S. 770, 777 n. 10, 95 S.Ct. 1284, 1289-90, 43 L.Ed.2d 616 (1975) (<HOLDING>); United States v. Penagos, 823 F.2d 346, 348 
 Holding statements: (A) holding that an agreement may be inferred entirely from circumstantial evidence (B) holding that the conspiratorial agreement may be proved by circumstantial evidence including the acts and conduct of the coconspirators and the inferences that may be drawn from their acts (C) holding that intent and knowledge can be proved by circumstantial evidence (D) recognizing that identity of a substance as cocaine may be proved by circumstantial evidence (E) holding that there was no evidence or inferences to be drawn from the evidence to support the damage award
[A]: (B)


[Q]: the Chapter 13 Plan, and by selecting which exemptions, if any, the Debtor should claim on Schedule C, the Defendants engaged in providing legal advice to the Debtor in violation of § 110(e) of the Bankruptcy Code. “Advising of available exemptions ... or actually choosing an exemption for the debtor ... requires the exercise of legal judgment beyond the capacity and knowledge of lay persons.” In re Kaitangian, 218 B.R. 102, 110 (Bankr.S.D.Cal.1998). See also In re Dunkle, 272 B.R. 450 (Bankr.W.D.Pa.2002) (classifying and selecting exemptions violates § 110); In re Moffett, 263 B.R. 805 (Bankr.W.D.Ky.2001) (advising upon available exemptions violates § 110). Such business practice also constitutes the unlawful practice of law. See In re Bachmann, 113 B.R. 769 (Bankr.S.D.Fla.1990) (<HOLDING>). Pursuant to 11 U.S.C. § 110(Z)(1), the 
 Holding statements: (A) recognizing legal services organizations first amendment right of associating to advocate legal rights (B) holding that bpps may not engage in legal assistance make inquiries or answer legal questions (C) recognizing that inmates have no freestanding right to a law library or legal assistance (D) recognizing that courts may make reasoned adjustments in legal system (E) holding that many courts have recognized that an employer may make reasonable inquiries into the retirement plans of its employees
[A]: (B)


[Q]: method that is fairest given the prevailing circumstances. The interpretation championed by the second line of cases renders the second sentence of § 506(a) virtually meaningless. Moreover, it would allow a reorganizing debtor to reap a windfall by stripping down the hen to liquidation value and quickly selling the collateral at fair market value, thus pocketing equity that would have been completely beyond reach save for the filing of the bankruptcy petition. Cf. Butner v. United States, 440 U.S. 48, 55, 99 S.Ct. 914, 918, 59 L.Ed.2d 136 (1979) (bankruptcy law should “prevent a party from receiving a windfall merely by reason of the happenstance of bankruptcy”) (quotation omitted). It is true that the debt- or’s intention to reorganize under Chapter 11 is w 4-86 (9th Cir.1992) (<HOLDING>), cert. granted and judgment vacated on other 
 Holding statements: (A) holding that for chapter 12 plan confirmation purposes hypothetical costs should not be deducted from fair market value in valuing collateral to be retained by debtor (B) holding that second sentence of  506a precludes deduction of hypothetical costs of sale in valuing chapter 13 debt ors real property to be retained by debtor (C) recognizing that a debt ors sequential filing of a chapter 7 petition and then a chapter 13 petition is the socalled chapter 20  (D) holding that for chapter 12 plan confirmation purposes hypothetical costs should not be deducted from fair market value in valuing collateral to be retained by debt or (E) holding that  506a does not require or permit a reduction in the creditors secured claim to account for purely hypothetical costs of sale of chapter 13 debtors residence
[A]:
(B)