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: defendant’s conversion by wrongful act inconsistent with the property rights of the plaintiff; and (3) damages.” In re Emery, 317 F.3d 1064, 1069 (9th Cir.2003) (citing Burlesci v. Petersen, 68 Cal.App.4th 1062, 1065, 80 Cal.Rptr.2d 704 (1998)). One partner can be liable to another for conversion of partnership property. Oakdale Vill. Grp. v. Fong, 43 Cal.App.4th 539, 546, 50 Cal.Rptr.2d 810 (1996), as modified on denial of reh’g, (Apr. 10, 1996). Further, intangible property such as corporate shares and bonds may be the proper subject of a conversion claim. See Am. Bankers Mortgage Corp. v. Fed. Home Loan Mortgage Corp., 75 F.3d 1401, 1411 (9th Cir.1996) (collecting California cases); see also Fremont Indem. Co. v. Fremont Gen. Corp., 148 Cal.App.4th 97, 125, 55 Cal.Rptr.3d 621 (2007) (<HOLDING>). However, more abstract intangible property, 
 Holding statements: (A) holding that a calculation of the amount of loss is a factual finding (B) holding that proof of loss is not evidence of extent of loss and insured is not precluded from showing his damages were greater than shown in proof of loss (C) holding that it is not (D) holding insufficiently definite bonus agreement that did not establish amount or method for determining amount of payment (E) holding that a businesss net operating loss is the proper subject of conversion because it is a definite recordable amount

A: holding that a calculation of the amount of loss is a factual finding
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Q: 593, 598 (4th Cir.), cert. denied, — U.S. -, 117 S.Ct. 1, 135 L.Ed.2d 1098 (1996), and of mixed questions of law and fact, see Miller v. Fenton, 474 U.S. 104, 106 S.Ct. 445, 88 L.Ed.2d 405 (1985). However, the state court’s factual findings underlying those determinations are presumed to be correct and binding, as long as they were made after a full, fair, and adequate hearing on the merits. See 28 U.S.C.A. § 2254(d) (West 1994) (pre-AED-PA); see also Sumner v. Mata, 449 U.S. 539, 546-47, 101 S.Ct. 764, 768-69, 66 L.Ed.2d 722 (1981). The habeas petitioner bears the burden of es ing that the findings of the trial court on discriminatory intent in Batson challenge are reviewed for clear error); Dayton Bd. of Educ. v. Brinkman, 443 U.S. 526, 534, 99 S.Ct. 2971, 2977, 61 L.Ed.2d 720 (1979) (<HOLDING>); Jones v. Plaster, 57 F.3d 417, 421 (4th 
 Holding statements: (A) holding that the intent to discriminate under batson is a pure issue of fact subject to review under a deferential standard (B) holding that the question of causation in a prima facie case of retaliation brought under general statutes  46a60 is factual in nature and thereby subject to the clearly erroneous standard of review (C) holding that the finding of intent to discriminate is a factual determination subject to the clearly erroneous standard of review (D) holding that pretext is subject to the clearly erroneous standard (E) holding that a finding of accommodation is reviewed under the clearly erroneous standard of review instead of under a de novo standard

A: holding that the intent to discriminate under batson is a pure issue of fact subject to review under a deferential standard
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Q: of undisputed facts as admitted, however, the court implicitly chose to base its decision on all of the evidentiary materials in the record on summary judgment. See Tipton v. Bergrohr GMBH-Siegen, 965 F.2d 994, 998 (11th Cir.1992) (“In opposing summary judgment, the nonmoving party may avail itself of all facts and justifiable inferences in the record taken as a whole.”); Tippens v. Celotex Corp., 805 F.2d 949, 952 (11th Cir.1986) (“The District Court shall consider all evidence in the record when reviewing a motion for summary judgment— pleadings, depositions, interrogatories, affidavits, etc. — and can only grant summary judgment if everything in the record ... demonstrates that no genuine issue of material fact exists.”) (internal quotation marks omitted); Holtz, 258 F.3d at 73 (<HOLDING>) (internal quotation marks and citations 
 Holding statements: (A) holding that while a court is not required to consider what the parties fail to point out in their local rule 561 statements it may in its discretion opt to conduct an assiduous review of the record even where one of the parties has failed to file such a statement (B) holding that in its review of the irs exercise of discretion the court is limited to a review of the administrative record (C) holding parties to an exculpatory clause where the parties intent is clear (D) holding that an appellate court has discretion to consider an issue not argued by the parties (E) holding that parties can stipulate that they were both parties to a contract and thus the real parties in interest even when one party did not sign the contract

A:
holding that in its review of the irs exercise of discretion the court is limited to a review of the administrative record
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