user: Detailed Instructions: 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.
See one example below:
Problem: Drapeau’s cohorts, the cohort would be a “victim” of making the bomb. Further, firebombs are inherently dangerous. There is no peaceful purpose for making a bomb. Felony offenses that involve explosives qualify as “violent crimes” for purposes of enhancing the sentences of career offenders. See 18 U.S.C. § 924(e)(2)(B)(ii) (defining a “violent felony” as: “any crime punishable by imprisonment for a term exceeding one year ... that ... involves use of explosives”). Courts have found possession of a'bomb to be a crime of violence based on the lack of a nonviolent purpose for a bomb and the fact that, by its very nature, there is a substantial risk that the bomb would be used against the person or property of another. See United States v. Newman, 125 F.3d 863 (10th Cir.1997) (unpublished) (<HOLDING>); United States v. Dodge, 846 F.Supp. 181,, Holding statements: (A) holding that possession of a pipe bomb is a crime of violence for purposes of 18 usc  3142f1 (B) holding that bank robbery by force and violence or intimidation under 18 usc  2113a is a crime of violence (C) holding that sexual assault of a child qualified as crime of violence under 18 usc  16 (D) holding for the purposes of 18 usc  924e that being a felon in possession of a firearm is not a violent felony as defined in 18 usc  924e2b (E) holding that a court must only look to the statutory definition not the underlying circumstances of the crime to determine whether a given offense is by its nature a crime of violence for purposes of 18 usc  16
Solution: holding that bank robbery by force and violence or intimidation under 18 usc  2113a is a crime of violence 
Explanation: It's a good example. Based on the given prompt, holding that possession of a pipe bomb is a crime of violence for purposes of 18 usc  3142f1 is correct.

Problem: the amount that will be required to pay his probable liability on his existing debts as they become absolute and matured.” DCL § 271(1). Significantly, however, “[o]nly assets with a present salable value are taken into consideration in determining insolvency. Claims that are inchoate, uncertain, and contested have no present value and cannot be considered' an asset of the [transferor],” First Keystone Consultants, Inc. v. Schlesinger Elec. Contractors, Inc., 871 F.Supp.2d 103, 120 (E.D.N.Y.2012) (internal quotation marks omitted); see also, e.g., Morgan Guar. Trust Co. v. Hellenic Lines Ltd., 621 F.Supp. 198, 220 (S.D.N.Y.1985) (“It is the fair saleable value of assets, not their book value, that determines insolvency.”); Ede v. Ede, 193 A.D.2d 940, 598 N.Y.S.2d 90, 92 (3d Dep’t 1993) (<HOLDING>). “To be ‘salable’ an asset must have ‘an 
 Holding statements: (A) recognizing that distributees interest to estate property is subject to divestment until estate is closed (B) holding that the nature of the taxpayers legal interest in the subject property is determined by reference to state law (C) holding that interest subject to a life estate is an interest so inchoate uncertain and contingent in nature as to clearly lack a present fair salable value (D) holding that any property in which the taxpayer has any right title or interest is subject to foreclosure proceeding including property in which others claim an interest so long as all persons having liens or claiming any interest in the property are joined as parties to the suit (E) holding that a broadcasting license was property of the estate but not subject to a security interest
Solution:

assistant: recognizing that distributees interest to estate property is subject to divestment until estate is closed