instruction:
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.
question:
the necessity for government to be able to take private property for governmental purposes, see The Federalist No. 10 (James Madison), that power could be exercised only by making the private property owner whole. Thus the distinction plaintiffs attempt to draw is unavailing. Analytically, whether common law-based tort and contract law is subject to statutes of limitations, with or without sovereign immunity in the case of suits against the government, is unrelated to the question of whether constitutionally based takings claims may be made subject to such statutes. Which leads to the question of the applicable law. This court hears a goodly number of takings cases. In some the plaintiff property owner prevails. See, e.g., Ciéne-ga Gardens v. United States, 331 F.3d 1319 (Fed.Cir.2003) (<HOLDING>); Palm Beach Isles Assocs. v. United States, 
 Holding statements: (A) holding that unenforced tobacco regulations did not constitute a taking of vending machine owners contracts (B) holding that island owners had rights to the thread of the channel (C) holding housing statutes create no rights in tenants for purposes of section 1983 (D) holding that a cause of action for an unconstitutional taking accrues at the time the taking occurs (E) holding that statutory abrogation of lowincome housing owners contract rights was a taking
answer:
holding that unenforced tobacco regulations did not constitute a taking of vending machine owners contracts


question:
claim because "she was not diligent in preserving her legal rights”); Felty, 818 F.2d at 1129 ("One who fails to act diligently cannot invoke equitable principles to excuse that lack of diligence.”) (quoting Baldwin County Welcome Ctr. v. Brown, 466 U.S. 147, 151, 104 S.Ct. 1723, 80 L.Ed.2d 196 (1984)); United States ex rel. Cogifer, S.A. v. Ins. Co. of North Am., Civ. A. No. 86-183-NN, 1987 WL 19932, at *4 (E.D.Va. Oct. 15, 1987) (unpublished). 11 . See, e.g., Cada v. Baxter Healthcare Corp., 920 F.2d 446, 450-51 (7th Cir. 1990). 12 . See, e.g., Humble Oil, 402 F.2d at 896 (finding equitable estoppel where surety reneged on promise to pay after statute of limitations had run). 13 . See, e.g., United States ex rel. Nelson v. Reliance Ins. Co., 436 F.2d 1366, 1371 (10th Cir.1971) (<HOLDING>); United States ex rel. Atlas Erection Co. v. 
 Holding statements: (A) holding that a performance bond surety was allowed to sue the government based on the doctrine of equitable subrogation (B) holding that an agreement which required the submission of an affidavit of payment to subcontractors or lien waivers before payment was made by the general contractor was for the direct benefit of the subcontractors (C) holding that a surety has standing to sue for a progress payment released by the government after notification by the surety of unpaid subcontractors (D) holding that estoppel applied where surety repeatedly responded to subcontractors threats to sue with answers which assured them that amicable settlement was just around the corner (E) holding that there is no privity of contract between the government and a surety since the government is not a party to the agreement between the surety and the contractor the government never undertakes an obligation to the surety
answer:
holding that a performance bond surety was allowed to sue the government based on the doctrine of equitable subrogation


question:
only issues of law. Accordingly, we review de novo the conclusions of the bankruptcy court and the district court. See Shapiro v. Saybrook Manuf. Co. (In re Saybrook Mamif. Co.), 963 F.2d 1490, 1492 (11th Cir. 1992). IV.DISCUSSION We reject Capital Factors’ argument that the funds in its possession were not property of the estate under 11 U.S.C. § 541(a)(1). Section 541(a)(1) defines the property of the estate to include “all legal or equitable interests of the debtor in property as of the commencement of the case.” 11 U.S.C.A. § 541(a)(1) (West 1993). This language plainly includes the funds held by Capital Factors, even though those funds were subject to Capital Factors’ security interest. Cf. United States v. Whiting Pools, Inc., 462 U.S. 198, 103 S.Ct. 2309, 76 L.Ed.2d 515 (1983) (<HOLDING>). Once we have concluded that the funds were 
 Holding statements: (A) holding that bankruptcy court is without jurisdiction to control disposition of chapter 13 debtors property that is not property of the bankruptcy estate unless the property is related to the bankruptcy proceedings of the code (B) holding that the mortgaging or conveying of exempt property to a creditor is not against the public policy of the state of michigan and that that the bankrupt had the power to convey to a creditor his existing exemptions resulting in the exempt property not being property of the debtor or the debtors bankruptcy estate (C) holding that funds held in escrow are property of the estate only to the extent of the debtors independent right to that property (D) holding jurisdiction over creditor disputes only involves property of estate or resolution affects some other creditor (E) holding that property seized by a creditor prior to debtors bankruptcy was property of the estate even though creditor  the irs  held a secured interest  a tax lien  in the property
answer:

holding that bankruptcy court is without jurisdiction to control disposition of chapter 13 debtors property that is not property of the bankruptcy estate unless the property is related to the bankruptcy proceedings of the code