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]: Abreu’s App. at 1878.) The defendants do not challenge now, nor did they contest at trial, the accuracy of these statements as related to the bank statements. The declaration that the bank statements were kept in the ordinary course of the banks’ businesses did not add to the Government’s case against the defendants for submitting false loan applications. It was the information contained in the bank statements themselves, which is not contested on appeal, that the Government relied upon to make its case. The authenticity of the bank statements has never been challenged, and the admission of the statements contained in the Rule 902(11) Certifications as related to the bank statements simply had no effect on the verdict. Cf. United States v. Reifler, 446 F.3d 65, 87 (2d Cir.2006) (<HOLDING>); Government of Virgin Islands v. Joseph, 964 
 Holding statements: (A) holding erroneous admission of evidence not harmless beyond a reasonable doubt where the only other evidence against defendant was the uncorroborated testimony of a cooperating witness of questionable credibility (B) holding that error from the erroneous admission of evidence was harmless in light of the overwhelming evidence of the defendants guilt (C) holding the admission of plea allocutions of codefendants to be harmless against a crawford challenge where the government did not emphasize the allocutions which were used only as corroboration for other evidence showing the existence of an enterprise in a rico case (D) holding error in admission of evidence is harmless when it was merely cumulative to other evidence in the record (E) holding that trial courts error in failing to sua sponte give instruction was harmless because state did not emphasize this evidence in closing argument and evidence of appellants guilt was otherwise overwhelming
[A]: holding erroneous admission of evidence not harmless beyond a reasonable doubt where the only other evidence against defendant was the uncorroborated testimony of a cooperating witness of questionable credibility


[Q]: Trimble v. Asarco, Inc., 232 F.3d 946, 955 (8th Cir.2000). This decision strongly suggests that, in pertinent circumstances, conversion of a motion to dismiss into a motion for summary judgment is, as Home Products suggests, “automatic.” However, it also suggests that the proper procedure is for the district court expressly to “convert” a motion to dismiss into one for summary judgment. See id. (concluding that the district court had not followed the proper procedure, because it had not converted the motion). However, the decision also suggests that whether or not application of summary judgment standards is appropriate ultimately depends upon whether the parties were provided with adequate opportunity to address the merits of the motion according to summary judgment standards. See id. (<HOLDING>). A slightly earlier decision of the Eighth 
 Holding statements: (A) holding that where parties did not respond to an issue in summary judgment motion parties relinquished any claim on the issue and conceded that summary judgment should be entered against them (B) holding that appellate review under summary judgment standards was appropriate where the district court despite its procedural error provided the parties with a full opportunity to present all pertinent materials outside the pleadings regarding the issue of response costs and the parties created a complete record on the issue (C) holding issue not properly before the appellate court where appellant fails to demonstrate where in the record an issue was raised in the district court (D) recognizing that the specific argument regarding an issue must be made in the trial court to preserve that issue for appellate review (E) holding that an appellate court has discretion to consider an issue not argued by the parties
[A]: holding that where parties did not respond to an issue in summary judgment motion parties relinquished any claim on the issue and conceded that summary judgment should be entered against them


[Q]: plan. Allowing the Debtors to now modify their chapter 13 plan in such a way as to reduce the value received by GMAC is inequitable and such a result is unacceptable under the Bankruptcy Code and relevant case law. The Debtors’ proposed modification is not permitted by § 1329(a). The Bankruptcy Code does not allow the Debtors’ to modify the amount of an allowed secured claim post-confirmation. To allow the Debtors’ to surrender their vehicle and reclassify GMAC’s deficiency as an unsecured claim would shift the loss resulting from the vehicle’s depreciation to GMAC. Such a result seems illogical when any appreciation post-confirmation would benefit the debtor and not the secured creditor. See e.g. Ford Motor Credit Company v. Stevens (In re Stevens), 130 F.3d 1027, 1030 (11th Cir.1997) (<HOLDING>). A debtor who decides to retain collateral at 
 Holding statements: (A) holding that a secured creditor is not entitled to receive any more than that to which it was entitled pursuant to the terms of the confirmed plan (B) holding that  506a does not require or permit a reduction in the creditors secured claim to account for purely hypothetical costs of sale of chapter 13 debtors residence (C) holding that where a security agreement contained collateral other than collateral for which creditor advanced funds to debtor since it secured antecedent debts as well as new debt and the agreement provided that the security interest secured payment and performance of the debtors present and future debts to the creditor the creditor did not have a pmsi and the debtors could avoid the creditors lien on collateral claimed as exempt (D) holding that the secured creditor was only entitled to the amount of its claim as provided in the debtors chapter 13 plan when the destruction of the vehicle yielded insurance proceeds greater than the secured creditors claim (E) holding that chapter 13 debtors were unable to avoid a creditors unperfected secured claim because they lacked standing
[A]:
holding that a secured creditor is not entitled to receive any more than that to which it was entitled pursuant to the terms of the confirmed plan