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. The four incorrect answers are other holding statements. You should find the correct option. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.

[Q]: limitations was equitably tolled fails because he did not raise this argument before the district court. See Hinton v. Pac. Enters., 5 F.3d 391, 395 (9th Cir.1993) (<HOLDING>). Grace’s remaining contentions lack merit. 
 Holding statements: (A) holding that the burden to allege facts sufficient to establish jurisdiction resides with plaintiff (B) holding that the plaintiff bears the burden when relying on the discovery rule (C) recognizing the validity of the doctrine but holding no equitable tolling on the facts presented (D) holding that plaintiff bears the burden to timely allege facts supporting equitable tolling (E) holding that the burden is on the plaintiff to allege facts sufficient to establish jurisdiction
[A]: (D)


[Q]: between 1983 and 1986. Stanley’s engineer, Hreha, was present throughout Powers’ deposition. The Court revisits its ruling upon further contemplation of the purpose of a Rule 30(b)(6) deposition. In a Rule 30(b)(6) deposition, there is no distinction between the corporate representative and the corporation. See United States v. Taylor, 166 F.R.D. 356, 361 (M.D.N.C.1996) (noting that in a Rule 30(b)(6) deposition “[t]he corporation appears vicariously through its designee”). “The Rule 30(b)(6) designee does not give his personal opinion. Rather, he presents the corpo ration’s ‘position’ on the topic.” Id. (citing cases). The designee testifies on behalf of the corporation and holds it accountable accordingly. See Starlight Int’l, Inc., v. Herlihy, 186 F.R.D. 626, 688 (D.Kan.1999) (<HOLDING>) (quoting Audiotext Communications Network, 
 Holding statements: (A) holding individual who signed contract on behalf of a corporation is individually liable where he knew corporation was not incorporated at the time the contract was executed (B) holding that a corporation has a duty under rule 80b6 to provide someone who is knowledgeable in order to provide binding answers on behalf of the corporation (C) holding that an officer or director generally owes a fiduciary duty only to the corporation over which he exercises management authority and any breach of fiduciary duty claims arising out of injuries to the corporation in most cases may only be brought by the corporation itself or derivatively on its behalf (D) holding that individuals assumption of the role of president of the corporation and her authority to sign documents on behalf of the corporation demonstrate that she had the requisite control over the corporation for purposes of finding individual liability under section 5a (E) holding that claims of corporation vest in corporation
[A]: (B)


[Q]: (D.C.Cir.1979).” The rationale for the business-records exception to the hearsay rule is that reliability is assured because the maker of the record relies on the record in the regular course of business activities. See Ex parte Frith, 526 So.2d 880, 882 (Ala.1987). The “regular course” of business “must find its meaning in the inherent nature of the business in question and in the methods systematically employed for the conduct of the business as a business.” Palmer v. Hoffman, 318 U.S. 109, 115, 63 S.Ct. 477, 87 L.Ed. 645 (1943). When an organization does not rely upon particular records for the performance of its functions, those records are not business records within the meaning of the Rule 803(6) exception to the hearsay rule. See Palmer v. Hoffman, 318 U.S. at 114, 63 S.Ct. 477 (<HOLDING>). It is not enough to qualify under the 
 Holding statements: (A) holding that accident report provided by railroad company employee did not qualify as business record where essentially prepared for use in litigating not in railroading (B) holding that gradecrossing accident reports prepared by a railroad were not business records because they were not prepared for the systematic conduct of the enterprise as a railroad business rather the reports are calculated for use essentially in the court not in the business their primary utility is in litigating not in railroading (C) holding that daily reports prepared by agency investigator were not records within a system of records since they were retrievable by the investigators identifier and not accessed by plaintiffs name (D) holding that warrants of deportation were properly characterized as nontestimonial official records that were prepared independent of this litigation and were not prepared to prove facts for use in future criminal prosecutions (E) holding that documents that were not created by but that were received maintained and relied upon by a business are business records under  8036
[A]:
(B)