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: will “potentially eliminat[e] a substantial expenditure of time, resources, and money of the parties, their counsel, and the Court that may later be determined to have been unnecessary.” Pis.’ Br. filed Nov. 19, 2007, at 9. Because the opinion and order meets all of the requirements for certification, the court, in its discretion, grants plaintiffs’ motion to certify an interlocutory appeal. Accordingly, IT IS ORDERED, as follows: 1. The paragraph of the ordering language on page 25 in the court’s November 9, 2007 opinion and order is amended, as follows: Defendant’s cross-motion for partial summary judgment is granted, and plaintiffs’ motion for summary judgment is denied. Because controlling questions of law are involved with respect to which there are substantial grounds for di 5) 
 Holding statements: (A) holding that gross income can include interest or dividends accruing to fathers ira (B) holding that an overstatement of basis can constitute an omission from gross income within the meaning of irc  6501e1a (C) holding that trial judge has discretion to not include bonuses as part of gross income if he or she determines that the bonus income is not dependable or would place a hardship on a parent (D) holding gross receipts provision provides exception for trade or business to general meaning of gross income provided in section 61a so reporting of gross proceeds alone from sales of commodities would not prevent application of irc  6501e1a (E) holding gross receipts provision to supply exception to general definition of gross income in case of trade or business and applying irc  6501e1a to omission of income

A: holding that gross income can include interest or dividends accruing to fathers ira
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Q: in Bowman were appointed by the court to make educational decisions for children who were wards of the district, so that the advocates effectively acted as “parents” under the IDEA. See id. Accordingly, even though they were licensed attorneys, they could not recover fees as educational advocates because they were not acting in an attorney-client capacity. See id. Pressley distinguishes from this scenario because she was employed by the Chris Anwah Law Firm, instead of being appointed by the court as an advocate. See Adewusi Deck ¶ 1. Furthermore, Pressley’s work on this matter was similar to that performed by the billing attorneys. See PL’s Mot., Ex. B. Yet because she is not a member of the D.C. Bar, Pressley is not entitled to attorney rates. See Dickens, 724 F.Supp.2d at 120 (<HOLDING>); Agapito v. District of Columbia, 477 
 Holding statements: (A) holding trial court erred in awarding attorneys fees to physicians in absence of any evidence of attorneys fees (B) holding that the magistrate judge did not abuse her discretion in considering the prevailing hourly rates in the southern district of new york when awarding attorneys fees (C) holding that lexis fees are not taxable as costs but reserving ruling on whether such fees are recoverable as attorneys fees (D) holding that attorneys not admitted to the dc bar are not entitled to reimbursement but awarding fees at paralegal rates as equitable relief (E) holding that the court lacked jurisdiction to consider the appeal because it was filed before the final order awarding attorneys fees

A: holding trial court erred in awarding attorneys fees to physicians in absence of any evidence of attorneys fees
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Q: of Defendant’s total annual income is inherently subject to potential dispute if paid periodically, unless all restitution payments are postponed to the end of a designated “year.” I must disagree, therefore, that the percentage approach is “better” than an order requiring specific monthly payments. Specific monthly payments establish certainty for both victim and defendant, can be conveniently accounted for and verified, and thus, I believe, provide more incentive for compliance, especially when enforced by the court. It is because monthly income may be “too much or too little” that the percentage approach is cumbersome and, I submit, unworkable; any material change in financial circumstances may be dealt with in the future by new court orders. Id at 154 n. 50, 890 P.2d at 1194 n. 50 
 Holding statements: (A) holding that the courts have the statutory authority to alter amend or revoke restitution orders on the basis of unforseen or changed circumstances and to impose consequences upon defendants who fail unjustifiably to discharge their obligations thereunder (B) holding that the circuit court did not have the statutory or inherent authority to order restitution in part because the statutes did not envision such an obligation (C) holding that the court erred in failing to inform the defendant that it could impose restitution but that the error did not affect the defendants substantial rights because the court informed the defendant that it could impose a maximum fine of an amount higher than the restitution amount imposed (D) recognizing plenary power of district court to alter interlocutory orders (E) holding that an alien failed to qualify for the changed circumstances exception by asserting only that his personal circumstances had changed by the birth of a child

A:
holding that the circuit court did not have the statutory or inherent authority to order restitution in part because the statutes did not envision such an obligation
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