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.

to foreclosure for mortgagors who are in default before initiating foreclosure proceedings pursuant to the National Housing Act, specifically 12 U.S.C. § 1701-x(c)(5) (effective July 30, 2008), and pursuant to regulations promulgated by the Department of Housing and Urban Development. The Walkers contend that they were never offered counseling services or any other loss-mitigation services before the foreclosure sale. Although the record does not contain evidence indicating that the Walkers were provided counseling or other loss-mitigation services before foreclosure, this court has determined that any alleged failure to comply with loss-mitigation procedures does not constitute a valid defense to an ejectment action following a nonjudicial foreclosure. See Coleman, 104 So.3d at 206 (<HOLDING>). Thus, the alleged failure to exhaust all 
 Holding statements: (A) holding that a department of defense report was inadmissible (B) holding that because the department of revenue is subordinate to the board of tax review in the decision making process the department is not an adversely affected or aggrieved party having standing to petition for judicial review of the boards order reversing a decision of the department (C) holding that a failure to comply with the foreclosure statutes invalidates a foreclosure sale (D) holding that in the absence of a statute or controlling authority from our supreme court to the contrary we conclude that the failure of a foreclosing entity to comply with department of housing and urban development or department of veterans affairs lossmitigation requirements may not be raised as a defense to an ejectment action following a nonjudicial foreclosure (E) holding nonparty department of mental health had standing to appeal commitment order regarding person found not guilty by reason of insanity because department had direct interest that was affected by commitment order and because employees of the department conceivably could be held in contempt of court for failing to comply with the order
holding that a department of defense report was inadmissible

of any act which is within the scope of the lawful duty or authority of that officer, ... or who knowingly resists or obstructs the service or execution by any authorized person of any civil or criminal process or order of any court, commits a simple misdemeanor---However, if a person commits an interference with official acts, as defined in this subsection, and in so doing inflicts bodily injury other than serious injury, that person commits an aggravated misdemeanor. Iowa Code § 719.1(1). Because an aggravated misdemeanor under Iowa law carries the possibility of a two-year prison sentence, see Iowa Code § 903.1(2), it qualifies as a “prior felony conviction” for purposes of § 4B1.1, see USSG § 4B1.2, comment, (n.1). See United States v. Postley, 449 F.3d 831, 832 (8th Cir.2006) (<HOLDING>). To convict Malloy under section 719.1(1), a 
 Holding statements: (A) holding that an aggravated misdemeanor conviction under section 7191 is a felony for purposes of assessing criminal history points under ussg  4a12c (B) holding that conduct designated as a felony under state law but as only a misdemeanor under the controlled substances act does not qualify as an aggravated felony (C) holding that drug felony under state law can constitute an aggravated felony for federal sentencing guidelines purposes even if the same conduct would not constitute a felony under federal law (D) holding that a felony conviction in new york state court for possession of cocaine constituted an aggravated felony where the conviction would have also been punishable under the controlled substance act even though the crime would have only constituted a misdemeanor under federal law (E) holding that conviction under  2702a3 or 4 is an aggravated felony under  101a43f
holding that conduct designated as a felony under state law but as only a misdemeanor under the controlled substances act does not qualify as an aggravated felony

In United States v. Hernandez-Garcia, 442 Fed.Appx. 136, 137 (5th Cir. 2011) (per curiam), the district court found the defendant had not given truthful testimony at the sentencing hearing and had, therefore, obstructed justice. As a result, he was not entitled to a reduction of his sentence for acceptance of responsibility. We agreed, reasoning that “[b]ecause Hernandez did not accept responsibility under the Guidelines, the condition triggering the Government’s obligation not to oppose Hernandez’ request for an adjustment was not fulfilled; the Government was, therefore, not in breach of the agreement by opposing his request for an acceptance-of-responsibility adjustment.” Id. (emphasis omitted); cf. United States v. Bell, 417 Fed.Appx. 420, 422 (5th Cir. 2011) (per curiam) (<HOLDING>). A contrary unpublished opinion, United States 
 Holding statements: (A) holding that the defendant was denied wrongfully his right to crossexamine on the issue of whether the device was designed as a pipe bomb or as a firecracker and that the jury may have found reasonable doubt if that right was not denied (B) holding that under  111 the defendants knowledge of the official status of the victim is generally irrelevant (C) holding that where the proffered hearsay statement of the victim pertained to a memory of the previous days events and was offered solely for the purpose of proving such events such statement was not admissible under rule 8033 (D) holding the same where the defendant offered exculpatory and irrelevant interpretations of transactions and events deflected responsibility denied or discounted relevant conduct portrayed himself as a victim of unfair government treatment and generally denied or minimized his culpability at the sentencing hearing (E) holding that where the defendant pleaded guilty subsequently denied his guilt and attempted to withdraw his plea and then attempted to minimize the significance of his statements at sentencing by averring that he accepted responsibility for the amount that me and the government have agreed to and offering a statement accepting responsibility  were insufficient to demonstrate acceptance of responsibility

holding that the defendant was denied wrongfully his right to crossexamine on the issue of whether the device was designed as a pipe bomb or as a firecracker and that the jury may have found reasonable doubt if that right was not denied