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]: in calculating the reduction of state workers’ compensation benefits advances the legislature’s intent to reduce the state’s compensation burden by taking advantage of the workers’ compensation government benefits offset to its fullest extent. Accordingly, we hold that SSDI child’s benefits are to be included when calculating the amount of the reduction in an employer’s payment of workers’ compensation benefits under Minn.Stat. § 176.101, subd. 4. II. The Fund makes the argument that the WCCA exceeded its authority in examining the Social Security Act. The WCCA’s jurisdiction does not extend to interpreting or applying legislation designed specially for the handling of claims outside the workers’ compensation system. Taft v. Advance United Expressways, 464 N.W.2d 725, 727 (Minn.1991) (<HOLDING>). In that Minn.Stat. § 176.101, subd. 4, is a 
 Holding statements: (A) holding that the primary goal when interpreting an insurance contract is to ascertain the intent of the parties as manifested by the language of the specific insurance policy (B) holding that under minnesota law an insurance policy or provision not filed with the commissioner of insurance is unenforceable (C) holding that the tucker acts waiver of sovereign immunity for contract claims does not extend to claims for contracts implied in law (D) holding that the tucker acts waiver does not extend to statutory claims (E) holding that the jurisdiction of the wcca did not extend to interpreting or applying the law related to claims against the minnesota insurance guaranty association
[EX A]: holding that the primary goal when interpreting an insurance contract is to ascertain the intent of the parties as manifested by the language of the specific insurance policy

[EX Q]: a “responsible person” under § 6672 in these circumstances. B. Willfulness 1. Standard of Review As with the previous issue, the government asserts that the determination of willfulness under § 6672 is a question of law subject to de novo review, while Bradshaw argues that it is a question of fact on which the district judge’s ruling can not be overturned unless it is clearly erroneous. Some circuits have held that the ultimate issue of willfulness is subject to de novo review. United States v. McCombs, 30 F.3d at 320 (noting, however, that this is a difficult question that, in similar contexts, has divided the courts for over a century); Thibodeau v. United States, 828 F.2d at 1505-07. Our prior decisions have, however, treated this as an issue of fact. See Taylor, 69 F.3d at 417-18 (<HOLDING>); Denbo, 988 F.2d at 1033 (reviewing jury 
 Holding statements: (A) holding that we review for clear error the bankruptcy courts factual findings (B) holding that the district court sitting in review of the decision of the bankruptcy court erred in concluding that plaintiffs failure to pay over taxes was willful because the bankruptcy court had made no findings on willfulness we remanded for bankruptcy court findings (C) holding that 28 usc  1961a applies to bankruptcy court judgments because a bankruptcy court is a unit of the district court (D) holding that bankruptcy court may issue proposed findings and conclusions in a core proceeding over which the bankruptcy court does not have constitutional authority (E) holding that the bankruptcy court has the inherent power to award sanctions for badfaith conduct in a bankruptcy court proceeding
[EX A]: holding that we review for clear error the bankruptcy courts factual findings

[EX Q]: of “Defendant’s practice of denying employees an impartial review of discipline actions and Plaintiffs independent acts of retaliation.” See Am. Compl. at ¶ 83. Mr. Black does not allege that his reassignment constitutes a demotion in rank or salary. Absent any allegation of demotion, Mr. Black’s claim of pure reputational damage fails as a matter of law because such claims are not protected by the due process clause. Coleman v. Napolitano, 65 F.Supp.3d 99, 107 (D.D.C.2014) (“[C]ourts have routinely rejected claims that a mere reassignment or change of duties, without a corresponding reduction in rank or pay, amounts to a divestment of a property interest.”) (citations omitted); see also New Vision Photography Program, Inc. v. District of Columbia, 54 F.Supp.3d 12, 31 (D.D.C.2014) (<HOLDING>). Beyond alleged reputational damage, the 
 Holding statements: (A) holding that an attorneys negligence alone does not qualify for such relief (B) holding that termite damage does not fall within the meaning of property damage in the policy because the alleged misrepresentations did not cause the damage the termites did (C) holding that a period of paid leave does not qualify as a suspension (D) holding that purely reputational damage does not qualify for dueprocess protection (E) holding negligence on the part of the attorney does not qualify for such relief
[EX A]:
holding that an attorneys negligence alone does not qualify for such relief