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. You should write an incorrect option. Even though there exist multiple wrong answers, we only need a single wrong answer. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.

[EX Q]: however, had received the full procedural due process to which he was entitled for the 1996 events to which the court was referring. The events, in fact, culminated in a decision and order of the Lincoln County Appeal Board calling for Pratt’s reinstatement. Defendants, therefore, are entitled to a summary judgment on this issue. Furthermore, because the LCPO has been dissolved, the issue of Pratt’s employment status, particularly after he was reinstated, is now moot. B. Constitutionally Protectable Property Interest Neither Exists In Pratt’s Job Duties Nor In Pratt’s Suspension When Such Suspension Is With Pay. [¶ 19] Pratt argues the defendants are not entitled to a qualified immunity because the defendants obstructed the reinstatement order of the Appeal Board -42 (4th Cir.1990) (<HOLDING>); Fields v. Durham, 909 F.2d 94, 98 (4th 
 Holding statements: (A) holding that under article i section 9 a person has no constitutionally protected privacy interest in abandoned property (B) holding inmates possess a constitutionally cognizable property interest in the interest earned on money held in their prison accounts (C) holding that sovereign immunity does not protect the state from claims for statutory employment benefits that constitute a protected property interest (D) holding that constitutionally protected property interest in employment does not extend to right to possess and retain particular job or to perform particular services (E) holding parental rights are constitutionally protected fundamental interest
[EX A]: holding that under article i section 9 a person has no constitutionally protected privacy interest in abandoned property

[EX Q]: that the people in the venire do not represent a fair and reasonable cross-section of the District of New Mexico. See United States v. Foxworth, 599 F.2d 1, 4 & n. 4 (1st Cir.1979)(stating that residents of counties, cities, and towns do not constitute a distinct, cognizable group for purposes of Sixth Amendment cross-section analysis); United States v. Test, 550 F.2d 577, 582 (10th Cir.1976)(“Mere geographical imbalance, absent evidence that an identifiable and cognizable segment of the community has been systemically excluded or underrepresented by reason of such imbalance, does not violate the statutory and constitutional requirement that the jury panel represent a ‘fair cross section’ of the community.”); United States v. Traficant, 209 F.Supp.2d 764, 780-81 (N.D.Ohio 2002)(<HOLDING>). Considering the foregoing, the Court will 
 Holding statements: (A) holding that the defendant did not prove that italianamericans are a cognizable group (B) holding that residents of a geograph ic area are not a distinct cognizable group and citing united states v test which made clear that a geographic area is not a distinct group for support (C) holding same and citing physicians multispecialty group (D) recognizing women as a distinct group (E) recognizing native americans as a distinct group
[EX A]: holding that the defendant did not prove that italianamericans are a cognizable group

[EX Q]: property of the bankruptcy estate vests in the reorganized debtor, a new entity, and administration of the estate ceases.” U.S. v. Redmond, 36 B.R. 932, 934 (D.Kan.1984). The duty to pay federal income taxes is tied to the duty to make an income tax return. See Holywell Corporation v. Smith, 503 U.S. 47, 52, 112 S.Ct. 1021, 1024, 117 L.Ed.2d 196 (1992) (citing 26 U.S.C. § 6151(a), which provides, in part, “[W]hen a return of tax is required ... the person required to make such return shall ... pay such tax-”). Among the persons required to make returns of income are estates, trusts, and estates of individuals under Chapters 7 or 11 of the Bankruptcy Code. See 26 U.S.C. § 6012(a)(3),(a)(4), and (a)(9); see also In re I.J. Knight Realty Corp., 501 F.2d 62, 65 (3d Cir.1974) (<HOLDING>). The “[r]eturns of an estate, trust, or an 
 Holding statements: (A) holding that punitive damages are excludable from gross income under 26 usc  104a2 (B) holding that the phrase return of income used in 26 usc  6012 is synonymous with the phrase return of tax used in 26 usc  6151 (C) holding that the phrase or ganic diseases of the nervous system contained in 38 usc  11013 was ambiguous because the statute did not define the phrase (D) holding that the possibility of a mistaken understanding of the phrase preponderance of the evidence on the part of the jury is too remote to constitute plain error when counsel gave the jury an accurate explanation of the legal meaning of the phrase in his closing argument and that meaning is consistent with the common understanding of the words in the phrase (E) holding that punitive damages are not awarded on account of personal injuries or sickness pursuant to 26 usc  104a2 and therefore constitute gross income
[EX A]:
holding that punitive damages are excludable from gross income under 26 usc  104a2