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]: of two dates between Ms. Jonasson and Kingsboro in 1988. In its view, the evidence was irrelevant and inflammatory. We cannot say that the district court abused its discretion in denying the motion in limine with respect to this evidence. The court believed that the evidence was relevant and ought to be before the jury because it had the task of evaluating the overall relationship of Ms. Jonasson and Kingsboro. Evidence that is relevant to the background of the case is admissible for that purpose. At the very least, it was not an abuse of discretion for the district court not to exclude this evidence in a motion in limine; the evidence was at least potentially relevant for the purpose the judge identified. See Hennessy v. Penril Datacomm Networks, Inc., 69 F.3d 1344 (7th Cir.1995) (<HOLDING>). LCFS did not object during the trial when Ms. 
 Holding statements: (A) holding that congress intended the courts to apply the civil rights act of 1991 to cases pending at the time of its enactment and to preact conduct still open to challenge after that time (B) holding that the damages and jury trial provisions of the 1991 act apply to conduct occurring prior to the date of enactment (C) holding that conduct prior to passage of the civil rights act of 1991 is admissible to provide context and background (D) holding that section 102 of the civil rights act of 1991 does not apply to preenactment conduct (E) holding that the  1981 amendments contained in  101 of the civil rights act of 1991 do not apply retroactively
[EX A]: holding that congress intended the courts to apply the civil rights act of 1991 to cases pending at the time of its enactment and to preact conduct still open to challenge after that time

[EX Q]: statement during closing argument regarding his personal opinion of the defendant’s guilt was improper, but not reversible error). Where it appears that no other verdict could have been properly rendered, prosecutorial misconduct is not reversible error. Hillen v. People, 59 Colo. 280, 284, 149 P. 250, 252 (1915). In light of the overwhelming evidence presented at trial against the defendant, we conclude that the prosecutor’s improper remark during closing argument was harmless beyond a reasonable doubt. Id. at 985 (emphasis added); see also Harris, 888 P.2d at 268 (stating that “the sufficiency of the evidence presented at trial will be considered on appeal when evaluating claims of prosecutorial misconduct”); Grandbouche v. People, 104 Colo. 175, 185, 89 P.2d 577, 581 (1939) (<HOLDING>); Miller v. People, 70 Colo. 313, 317, 201 P. 
 Holding statements: (A) holding that suppression by the prosecution of evidence favorable to an accused upon request violates due process where the evidence is material either to guilt or to punishment (B) holding the rule that the singular includes the plural obviously  is not one to be applied except where it is necessary to carry out the evident intent of the statute (C) holding that 1 usc  1 does not apply except where it is necessary to carry out the evident intent of the statute (D) holding that the rule is that where the guilt of an accused is evident incidental improper action upon the part of the prosecuting officer may be overlooked (E) holding that the prosecution must disclose evidence favorable to the accused that is material either to guilt or to punishment
[EX A]: holding that suppression by the prosecution of evidence favorable to an accused upon request violates due process where the evidence is material either to guilt or to punishment

[EX Q]: tax return. We have jurisdiction under 28 U.S.C. § 1291. We review de novo, Cement Masons Health & Welfare Trust Fund for No. Calif. v. Stone, 197 F.3d 1003, 1005 (9th Cir.1999), and we affirm. The district court properly concluded that because Danoff did not file his claim for a tax refund within statutory three-year period, the refund claim was untimely under 26 U.S.C. § 6511(b). The district court therefore correctly concluded that it lacked subject matter jurisdiction over DanofPs tax refund action. See Imperial Plan, Inc. v. United States, 95 F.3d 25, 26 (9th Cir.1996) (affirming dismissal for lack of subject matter jurisdiction where taxpayer failed to file a timely administrative tax refund claim under section 6511); Zeier v. United States, 80 F.3d 1360, 1364 (9th Cir.1996) (<HOLDING>). Danoff contends that the IRS should be 
 Holding statements: (A) holding that  6511b2a is jurisdictional (B) holding that exhaustion is mandatory and jurisdictional (C) holding immunity from liability is not jurisdictional (D) recognizing that exhaustion is mandatory and jurisdictional (E) holding that exhaustion of issues is jurisdictional
[EX A]:
holding that exhaustion is mandatory and jurisdictional