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.

[EX Q]: we now reverse the decision of the trial court. SHEPARD, C.J., and DICKSON, BOEHM, and RUCKER, JJ., concur. 1 . We set forth additional facts in the companion case issued today, Dep't. of Revenue v. Adams, 762 N.E.2d 728 (Ind.2002). 2 . The CSET is a tax on the possession of certain narcotics. We discuss the tax and the procedures for collecting it in greater detail infra. 3 . All of the cocaine at issue in this case was discovered prior to the time the police served a valid search warrant. 4 . Ind.Code § 35-48-4-1 (1998). 5 . Id. § 35-48-4-6. 6 . United States Supreme Court precedent makes clear that the revenue officers' entry of Adam's home to collect the CSET assessment was a search. See G.M. Leasing Corp. v. United States, 429 U.S. 338, 97 S.Ct. 619, 50 L.Ed.2d 530 (1977) (<HOLDING>). Cf. Thomas v. Indiana Dept. of State Revenue, 
 Holding statements: (A) holding that officers executing a search warrant for contraband have the authority to detain the occupants of the premises while a proper search is conducted (B) holding that revenue officers conducted a search when they entered a cottage and seized records when levying on delinquent tax (C) holding that no search occurred when police officers entered an open business (D) holding search unreasonable when conducted on the highway in broad day light (E) holding that no jury could reasonably fail to find  that it was objectively reasonable for the officers to take the actions they did when the only invasion of privacy that occurred  was entry and an emergency sweep a search of the premises was not conducted until the magistrate informed of what the officers had learned on the scene prior to entry explicitly authorized a search of the third house
[EX A]: (B)

[EX Q]: use of low-beam headlights within 500 feet of an oncoming vehicle. While we recognize that drivers may be accustomed to quickly flashing their high-beam headlights at an oncoming vehicle as a signal to dim headlights, there is no evidence in this case that the officer was driving with his high-beam headlights. Furthermore, the statute does not provide any exceptions for the momentary flashing of high-beam headlights. Thus, we must conclude the statute prohibits the use of high-beam headlights within 500 feet of an oncoming vehicle, for any length of time and for any purpose. [¶ 12] We recognize that at least one other appellate court has interpreted similar statutory language and reached the opposite conclusion. See Waukesha County v. Meinhardt, 2001 WI App 146, ¶¶ 9-10, 630 N.W.2d 277 (<HOLDING>). In another case involving a similar statute, 
 Holding statements: (A) holding that meinhardt did not commit a violation by flashing his highbeam headlights two times at an oncoming vehicle because the plain language of the statute did not prohibit the quick flashing of highbeam headlights (B) recognizing that where the statutory language is not ambiguous  the plain and ordinary meaning of the statute must be given effect (C) holding that general statement of intent does not override plain language of statute (D) holding that the title of the statute did not limit the reach of the statute (E) holding the trial judge did not commit reversible error through the chosen method of remedying the batson violation
[EX A]: (A)

[EX Q]: by a transfer to another position, as opposed to modification of her existing job duties. 30 . It is not obvious to us that a "modification of an existing position" theory would result in CBA interpretation, and Boeing has not cited to us any provision of the CBA that would need to be interpreted if Humble pursues that theory. See Miller v. AT & T Network Sys., 850 F.2d 543, 549 (9th Cir.1988) (explaining that under Oregon law, expert opinions and not CBA provisions on job assignments govern whether a disabled employee can satisfactorily perform a job). In the absence of briefing and discussion, we need not resolve whether Washington law on this point is the same as Oregon's. 31 . 66 F.3d at 1526-27. 32 . Id. at 1527. 33 . Id.; see also Miller, 850 F.2d at 548-49 (9th Cir.1988) (<HOLDING>). 34 . Cramer, 255 F.3d at 690-91 (citing 
 Holding statements: (A) holding that erisa preemption is an affirmative defense where erisas preemptive effect would result only in a change of the applicable law and would not subject the claim to exclusive federal jurisdiction (B) holding that the need to reference the cbas local assignment and transfer provisions would be minimal under oregon disability discrimination law and did not result in preemption of that claim (C) holding plaintiff did not have standing to challenge the validity of an assignment from mers to bac because she was not a party to the assignment and the assignment did not affect her underlying obligation to make timely payments (D) holding that west virginia disability discrimination law is not mechanically tied to federal disability discrimination jurisprudence (E) holding disability discrimination claim barred
[EX A]:
(B)