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 the debt itself that is the key factor in determining dischargeability.” 21 B.R. at 912. Therefore, in determining whether a debt to a former spouse is in the nature of alimony, maintenance or support, the court must look behind the designation assigned by a state court, or by the parties themselves, as to whether or not a particular obligation was in the nature of support or a property settlement, and to determine the true nature of the obligation. Parisi v. White, 26 B.R. 572, 574 (Bankr.R.I.1983). With this test in mind, we turn to the relevant factors in determining wheth er payments are m the nature of support. Whether the payments are made contingent upon conditions reflecting a need for support is one relevant factor. Cf. Warren v. Taff, 10 B.R. 101, 104 (Bankr.Conn.1981) (<HOLDING>). In the present case the child support 
 Holding statements: (A) holding that transfer was proper remedy for improper venue even though the issue of transfer was not raised until the motion hearing in circuit court (B) holding that the failure to condition a transfer on death or remarriage of the wife was a factor showing that the transfer was not in the nature of alimony (C) holding transfer restriction granted right of first refusal in event of voluntary or involuntary transfer of stock (D) holding that a denial of transfer was not an adverse employment action where the plaintiff asserted only that the transfer would allow him to work closer to home (E) holding that oneyear period commences on date of discovery of the fraudulent nature of the transfer
[EX A]: holding that transfer was proper remedy for improper venue even though the issue of transfer was not raised until the motion hearing in circuit court

[EX Q]: challenge to the amount of refund awarded by DOE to a third-party claimant even though they failed to intervene while DOE was deciding the third-party claimant’s award”). Persistent, the defendant analogizes the instant APA claim with that denied in Brooks v. Snow, 313 F.Supp.2d 654 (S.D.Tex.2004). There, the plaintiffs sought a declaration from the court that Treasury Regulation 26 C.F.R. § 301.722-1 (listing the grounds authorizing the IRS to settle a tax case) was inconsistent with congressional intent, because the regulation omitted delays caused by the IRS in determining tax liability. Id. at 658-59. The court dismissed their complaint, explaining that they had not “allege[d] they ever submitted any offers-in-compromise and, therefore, they have not upp. 239, 255 (Ct.Cl. 1947) (<HOLDING>). Second, and most crucially, this plaintiff 
 Holding statements: (A) holding that a refund may include additional taxes paid after the filing of a refund claim so long as the total does not exceed the portion of tax paid prior to the administrative claim (B) holding under section 7422a that the district court lacked jurisdiction over a taxpayers refund claim because the taxpayer failed to file a refund claim before the statute of limitations had run (C) holding that because the amount of the debtors obligation to the government exceeded the amount of their income tax refund the refund did not become property of the estate and could not be exempted (D) holding that a taxpayer only has a refund right after the irs has credited the refund to other underpaid taxes therefore the refund was not part of the bankruptcy estate (E) holding that a subsequent refund request on reassessed taxes was unnecessary as the government already had notice of the plaintiffs claim
[EX A]: holding that a refund may include additional taxes paid after the filing of a refund claim so long as the total does not exceed the portion of tax paid prior to the administrative claim

[EX Q]: due process rights.” Id. Doc. 31 at 4. The district court adopted the recommendation and denied the petition. Id. Doc. 35 at 3. II. Discussion On review of the denial of a petition for habeas corpus, we review the district court’s legal conclusions de novo. See Patterson v. Knowles, 162 F.3d 574, 575 (10th Cir.1998). Mr. Mayberry argues that he has a liberty interest in his earned good-time credits even though the DOC now asserts they were not validly earned. We agree with Mr. Mayberry. Oklahoma “has created a liberty interest in earned credits and an inmate is entitled to due process protection prior to the loss of those credits.” Waldon v. Evans, 861 P.2d 311, 313 (Okla.Ct.Crim.App.1993); see also Wolff v. McDonnell, 418 U.S. 539, 557, 94 S.Ct. 2963, 41 L.Ed.2d 935 (1974) (<HOLDING>). Under Oklahoma law, once good-time credits 
 Holding statements: (A) recognizing a parents right to rear his or her children without state interference as a constitutionallyprotected fundamental liberty interest (B) holding that when state provides right to good time and specifies method of forfeiture inmate has constitutionallyprotected liberty interest entitling him to procedures designed to ensure that the statecreated right is not arbitrarily abrogated (C) holding that state statutes which merely establish procedures and do not mandate any particular substantive result do not give rise to a statecreated liberty interest (D) holding that inmates have no constitutionallyprotected liberty interest in access to grievance procedure (E) holding that the right to drive is not a fundamental right
[EX A]:
recognizing a parents right to rear his or her children without state interference as a constitutionallyprotected fundamental liberty interest