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.

Q: 1024-25 (Bankr.S.D.Fla.1996) (J. Mark) (discussing the split of authority and explaining that Congress codified the result of In re Bobroff, 766 F.2d 797 (3d Cir.1985) which encouraged the use of debt repayment plans by ensuring that property acquired post-petition would not be subject to creditors’ claims if Chapter 13 proved unsuccessful). Courts which held that property acquired post-petition must be property of the Chapter 7 estate after conversion did so because they believed such policy was “necessary to discourage strategic, opportunistic behavior that hurts creditors without advancing any legitimate interests of the debtors.” In re Lybrook, 951 F.2d 136, 137 (7th Cir.1991). Lybrook, In re Colder, 973 F.2d 862 (10th Cir.1992), and In re Lindberg, 735 F.2d 1087 (8th Cir.1984) (<HOLDING>), base their results on policy concerns that 
 Holding statements: (A) holding that while state law determines the existence of a claim federal law determines when a claim arises for bankruptcy purposes (B) holding for  1983 actions that although state law determines the limitations period federal law determines when the claim arises (C) holding that federal law determines definition of executory contract but that state law determines whether a material breach of the contract could occur (D) holding that date of conversion determines what exemptions apply (E) holding that federal courts sitting in diversity should apply state law that determines the outcome of the case

A: holding that while state law determines the existence of a claim federal law determines when a claim arises for bankruptcy purposes
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Q: complaint nor any facts relating to VBCJ’s General Order support an argument that Waters received less procedural due process than what is constitutionally required in the circumstances. Therefore, VBCJ’s fee program does not violate Waters’ right to procedural due process. C. Legitimate Penological Interest Finally, Waters’ complaint, broadly construed, alleges that Virginia’s one dollar per day room and board fee is not reasonably related to any legitimate penological interest. This claim also plainly fails, as there are several conceivable rationales to support the finding that VBCJ’s fee program is “ ‘reasonably related’ to promoting a legitimate penological interest.” Sample v. Angelone, 173 F.3d 425 (Table), 1999 WL 52347, *1 (4th Cir. Feb.5 S.Ct. 285, 50 L.Ed.2d 251 (1976) (<HOLDING>). 5 . Section 53.1-131.3 provides as follows: 
 Holding statements: (A) holding that in a prisoners eighth amendment claim of deliberate indifference to a serious medical need expert testimony is necessary when the seriousness of injury or illness would not be apparent to a lay person (B) holding that the eighth amendment protects prisoners only from deliberate indifference to their serious medical needs (C) holding that in order to state a violation of the eighth amendment an inmate must demonstrate that prison officials showed deliberate indifference to serious medical needs (D) holding that deliberate indifference standard for imposing supervisory liability based on an eighth amendment violation is consistent with iqbal and collecting cases (E) holding that deliberate indifference to a serious medical need establishes an eighth amendment violation

A: holding that in a prisoners eighth amendment claim of deliberate indifference to a serious medical need expert testimony is necessary when the seriousness of injury or illness would not be apparent to a lay person
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Q: is not intertwined with the merits of this case. See Davis ex rel. Davis, 343 F.3d at 1295. The substantíve issue in this case, indeed the subject of the Plaintiffs’ prayer for relief, is whether the Plaintiffs are liable for the civil tax penalties assessed under 26 U.S.C. § 6702(a)(2). This preliminary determination does not require the Court to delve into the substantive, non-jurisdictional provisions of the Internal Revenue Code as codified in Title 26 of the United States Code. Put differently, determining whether § 6330(d)(l)’s filing deadlines were adhered to or proper service effectuated pursuant to Fed.R.Civ.P. 4 bears no relationship to whether the IRS validly assessed § 6702 penalties against the Plaintiffs. Cf. Gonzalez v. United States, 284 F.3d 281, 287 (1st Cir.2002) (<HOLDING>). For purposes of clarity, the Court notes that 
 Holding statements: (A) holding that the relevant time of inquiry is the date of the filing of the complaint (B) holding that determination of timely filing of complaint under ftca was independent of the merits of plaintiffs ftca claim (C) holding an individual who makes a timely challenge to a judicial officer based on the appointments clause is entitled to a determination of the merits of his claim (D) holding that rule 12b1 is inappropriate avenue of dismissal if jurisdictional allegations are intertwined with merits of plaintiffs ftca claims (E) holding that where plaintiffs claims are timely on the face of the allegations of the complaint a court should strike the affirmative defense of statute of limitations

A:
holding that the relevant time of inquiry is the date of the filing of the complaint
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