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]: a court must construe the complaint in the light most favorable to the plaintiff, id., and “the court must assume the truth of all well-pleaded allegations.” Warren v. Dist. of Columbia, 353 F.3d 36, 39 (D.C.Cir.2004). 1. Equal protection “Unless a classification ... is drawn upon inherently suspect distinctions such as race, religion, or alienage,” statutory distinctions are presumed constitutional, and will survive a challenge if the classification is “rationally related to a legitimate state interest.” City of New Orleans v. Dukes, 427 U.S. 297, 303, 96 S.Ct. 2513, 49 L.Ed.2d 511 (1976). Although not every non-suspect legislative classification passes muster under rational basis review, see, e.g., Metro. Life Ins. Co. v. Ward, 470 U.S. 869, 882, 105 S.Ct. 1676, 84 L.Ed.2d 751 (1985) (<HOLDING>), “the judiciary may not sit as a 
 Holding statements: (A) holding that property tax was a state tax and was thus disproportionate unreasonable and unfair because of discrepancies in tax rates of up to 400 between school districts (B) holding that the tax was indirect even though the recipient could not shift the tax to others (C) holding that a preferential state tax rate for domestic businesses violated the equal protection clause because the states justifications  that the tax promoted domestic industry and encouraged investment in domestic assets  were not legitimate government interests since if they were any discriminatory tax would be valid if the state could show it reasonably was intended to benefit domestic business (D) holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety (E) holding that if federal income tax statutes are intended to benefit anyone it is the federal government to whom the withheld tax is to be remitted there is no indication anywhere in the language of the statutes that congress intended to confer rights on employees with respect to the withholding of tax
[EX A]: (C)

[EX Q]: limitations was equitably tolled fails because he did not raise this argument before the district court. See Hinton v. Pac. Enters., 5 F.3d 391, 395 (9th Cir.1993) (<HOLDING>). Grace’s remaining contentions lack merit. 
 Holding statements: (A) holding that the burden to allege facts sufficient to establish jurisdiction resides with plaintiff (B) holding that the plaintiff bears the burden when relying on the discovery rule (C) recognizing the validity of the doctrine but holding no equitable tolling on the facts presented (D) holding that plaintiff bears the burden to timely allege facts supporting equitable tolling (E) holding that the burden is on the plaintiff to allege facts sufficient to establish jurisdiction
[EX A]: (D)

[EX Q]: 1983). But the FTCA provides only damage actions. Thus there is a broad world to which the military-specific language of the Privacy Act can apply, while Feres leaves the FTCA’s similar language with little or no role. More generally, we have understood Feres to create the equivalent of a “clear statement” rule. In finding it applicable to claims under 42 U.S.C. § 1985(3), we said: ... Feres itself represents a refusal to read statutes with their ordinary sweep. The unique setting of the military led the Feres Court to resist bringing the armed services within the coverage of a remedial statute in the absence of an express Congressional command. Bois v. Marsh, 801 F.2d 462, 469 n. 13 (D.C.Cir.1986) (emphasis added); see also Coffman v. State of Michigan, 120 F.3d 57, 59 (6th Cir.1997) (<HOLDING>); Roper v. Department of Army, 832 F.2d 247, 
 Holding statements: (A) holding that ada and rehabilitation act do not apply to the military absent a clear direction from congress emphasis added (B) holding the ada and the rehabilitation act applicable (C) holding that neither the ada nor the rehabilitation act applies to prison employment (D) holding that exemption under the ada does not preclude liability under the rehabilitation act (E) holding that the same standards apply to claims under the ada and under the rehabilitation act
[EX A]:
(A)