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.

will “potentially eliminat[e] a substantial expenditure of time, resources, and money of the parties, their counsel, and the Court that may later be determined to have been unnecessary.” Pis.’ Br. filed Nov. 19, 2007, at 9. Because the opinion and order meets all of the requirements for certification, the court, in its discretion, grants plaintiffs’ motion to certify an interlocutory appeal. Accordingly, IT IS ORDERED, as follows: 1. The paragraph of the ordering language on page 25 in the court’s November 9, 2007 opinion and order is amended, as follows: Defendant’s cross-motion for partial summary judgment is granted, and plaintiffs’ motion for summary judgment is denied. Because controlling questions of law are involved with respect to which there are substantial grounds for di 5) 
 Holding statements: (A) holding that gross income can include interest or dividends accruing to fathers ira (B) holding that an overstatement of basis can constitute an omission from gross income within the meaning of irc  6501e1a (C) holding that trial judge has discretion to not include bonuses as part of gross income if he or she determines that the bonus income is not dependable or would place a hardship on a parent (D) holding gross receipts provision provides exception for trade or business to general meaning of gross income provided in section 61a so reporting of gross proceeds alone from sales of commodities would not prevent application of irc  6501e1a (E) holding gross receipts provision to supply exception to general definition of gross income in case of trade or business and applying irc  6501e1a to omission of income
holding that gross income can include interest or dividends accruing to fathers ira

1 We note that the Supreme Court of Georgia recently vacated portions of the trial court’s injunction order in Barham v. City of Atlanta, 292 Ga. 375 (738 SE2d 52) (2013). 2 Am. Petroleum Prods., Inc. v. Mom & Pop Stores, Inc., 231 Ga. App. 1, 7 (3) (497 SE2d 616) (1998) (punctuation omitted). 3 Levine v. Sun Trust Robinson Humphrey, 321 Ga. App. 268, 275 (3) (740 SE2d 672) (2013) (punctuation omitted). 4 Am. Petroleum Prods., 231 G 215 SE2d 294) (1975) (“[When] the complaining party cannot legitimately claim surprise, either because he knew of the existence of the witness or had equal means of knowing, it is not error to fail to invoke the sanctions of postponement, mistrial, barring the witness, etc.”). Cf. Malley Motors, Inc. v. Davis, 183 Ga. App. 599, 600 (1) (359 SE2d 394) (1987) (<HOLDING>). 18 See Hunter v. Nissan Motor Co. Ltd. of 
 Holding statements: (A) holding that promises made by the prosecution to a witness in exchange for that witness testimony relate directly to the credibility of the witness (B) holding that a trial court abused its discretion by excluding the testimony of an expert witness where the testimony would have been relevant to show that the defendant breached a duty of care (C) holding that trial court abused its discretion in permitting the testimony of a witness who was not listed in the pretrial order and no reason was given for the failure to list the witness (D) holding that in order to state a claim for ineffective assistance of counsel based on the failure to call a witness to testify the claimant must allege 1 the identity of the potential witness 2 that the witness was available to testify at trial 3 the substance of the witnesss testimony and 4 an explanation of how the omission of the testimony prejudiced the case (E) holding that the jury is the judge of the weight and credibility given to witness testimony
holding that promises made by the prosecution to a witness in exchange for that witness testimony relate directly to the credibility of the witness

"laches embraces not only the element of time, but the added ingredient of prejudicial harm.” 34 Tex. JuR.3d Equity § 46 at 363-64 (1984). This much is evident from the majority’s statement in the same paragraph, that "the State was prejudiced by applicant's fourteen year delay....” Majority opinion at 488, n. 3. 2 . The Legislature has increasingly exercised regulation of procedural rules governing the filing of a writs of habeas corpus: [T]he Legislature since about 1967 has "reworked and expanded procedural Tequi-sites” ... So, it has not been uncommon for the Legislature to "enact laws to render the remedy speedy and effectual.” Ex parte Davis, 947 S.W.2d 216, 225 (Tex.Crim.App.1996)(McCormick, P.J., concurring); see also Ex parte Smith, 977 S.W.2d 610, 611 n. 4 (Tex.Crim.App.l998)(<HOLDING>). 3 .Article 11.071 was the provision at issue 
 Holding statements: (A) holding that a conclusory opinion may be rejected (B) holding even though experts are permitted to give an opinion they may not offer an opinion regarding the credibility of others (C) recognizing that an advisory opinion is one that offers an opinion on a moot issue (D) recognizing ajlthough presiding judge mccormicks opinion in davis  is labeled a concurring opinion it was joined by a majority of the court and may be regarded as an opinion for the court (E) holding a medical opinion to be not significantly probative where the opinion was contrary to other substantial record evidence

holding that a conclusory opinion may be rejected