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: Over Plaintiffs’ Refund Claim. The June 4, 2009 Second Amended Complaint also could be construed as alleging a claim for tax refund, because Plaintiffs request the return of taxes that they allegedly paid. Sec. Am. Compl. at 1-2. The court, however, does not have jurisdiction over this claim, because Plaintiffs have failed to pay the taxes owed in full. 26 U.S.C. § 6511(a). Plaintiffs insist that they fully paid the taxes in intiffs’ Takings Claim. Although Plaintiffs also argue the court has jurisdiction “as described in 28 U.S.C. § 1491, for a claim for just compensation for the taking of property [ ] by the government,” as a matter of law, tax collection is not a cognizable taking under the Fifth Amendment. U.S. Shoe Corp. v. United States, 296 F.3d 1378, 1383 (Fed.Cir.2002) (<HOLDING>). As the United States Court of Federal Claims 
 Holding statements: (A) holding unemployment taxes accrued when employees were terminated not when the amount of compensation taxes are determinable (B) holding that taxes are not private property that can be physically taken by the government (C) holding that taxes were a claim against the estate that had to be filed in probate court thus reversing an order requiring heirs to pay taxes on estate property because the district court did not have jurisdiction (D) holding that when federal government acquires property through condemnation it must account for state and local property taxes interest and penalties (E) holding petitioner could not deduct real estate taxes imposed on property he did not own because these taxes were not imposed on him
Example Output: (B)

Example Input: time to the end of the videotape. III. Defendant moved, and the State cross-moved, for leave to appeal the Appellate Division’s judgment. We granted both motions, 205 N.J. 11, 11 A.3d 371 (2010), and we thereafter granted leave to the Attorney General to participate as an amicus curiae. Before this Court, defendant argues that the Appellate Division erred in rejecting the findings ajnd conclusions of the trial court that his initial request to speak with his mother was an invocation of his constitutional right to remain silent. First, he asserts that the panel was obligated to defer to the factual findings of the trial court and that its failure to do so yiolated the clear directives from this Court, requiring reversal. See State v. Robinson, 200 N.J. 1, 17, 974 A.2d 1057 (2009) (<HOLDING>); State v. Elders, 192 N.J. 224, 244, 927 A.2d 
 Holding statements: (A) holding that the district courts denial of a reduction for acceptance of responsibility is a factual question and should be accorded great deference and should not be disturbed unless clearly erroneous (B) holding that trial courts determination of whether defendant accepted responsibility should not be disturbed unless it is without foundation (C) holding that a trial courts findings should be disturbed only if they are so clearly mistaken that the interests of justice demand intervention and correction (D) holding that this court will only set aside district courts factual findings when they are clearly erroneous (E) holding that the case should be reopened where the cause has not proceeded so far that the ends of justice would be defeated or the orderly process of the court disturbed
Example Output: (C)

Example Input: a complaint must contain sufficient factual matter, accepted as true, to ‘state a claim to relief that is plausible on its face.’” Iqbal, 556 U.S. at 678, 129 S.Ct. 1937 (quoting Twombly, 550 U.S. at 570, 127 S.Ct. 1955). “[T]he pleading standard Rule 8 announces does not require ‘detailed factual allegations,’ but it demands more than an unadorned, the-defendant-unlawfully-harmed-me accusation.” Id. (quoting Twombly, 550 U.S. at 555, 127 S.Ct. 1955). District courts within the Fifth Circuit have divided as to whether Woodfield’s fair-notice standard continues to apply to pleading affirmative defenses and counterclaims, or whether Twombly and Iqbal’s plausibility standard applies. Compare, e.g., Vargas v. HWC Gen. Maintenance, LLC, 2012 WL 948892, at *2 (S.D.Tex. Mar. 20, 2012) (<HOLDING>); with Floridia v. DLT 3 Girls, Inc., 2012 WL 
 Holding statements: (A) holding that the pleading standard set forth in twombly applies to all civil actions (B) holding that where a complaint pleads facts that are merely consistent with a defendants liability it stops short of the line between possibility and plausibility of entitlement to relief  (C) holding that twombly and iqbals plausibility standard applies (D) holding that the preponderance of the evidence standard applies to  523 claims (E) recognizing the circuit split and applying the subjective standard as more stringent without deciding which standard applies
Example Output:
(C)