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]: defendant's conversion by wrongful act inconsistent with the property rights of the plaintiff; and (3) damages." In re Emery, 317 F.3d 1064, 1069 (9th Cir.2003) (citing Burlesci v. Petersen, 68 Cal.App.4th 1062, 1065, 80 Cal.Rptr.2d 704 (1998)). One partner can be liable to another for conversion of partnership property. Oakdale Vill. Grp. v. Fong, 43 Cal.App.4th 539, 546, 50 Cal.Rptr.2d 810 (1996), as modified on denial of reh'g, (Apr. 10, 1996). Further, intangible property such as corporate shares and bonds may be the proper subject of a conversion claim. See Am. Bankers Mortgage Corp. v. Fed. Home Loan Mortgage Corp., 75 F.3d 1401, 1411 (9th Cir.1996) (collecting California cases); see also Fremont Indem. Co. v. Fremont Gen. Corp., 148 Cal.App.4th 97, 125, 55 Cal.Rptr.3d 621 (2007) (<HOLDING>). However, more abstract intangible property,
Holding statements: (A) holding that a calculation of the amount of loss is a factual finding (B) holding that proof of loss is not evidence of extent of loss and insured is not precluded from showing his damages were greater than shown in proof of loss (C) holding that it is not (D) holding insufficiently definite bonus agreement that did not establish amount or method for determining amount of payment (E) holding that a businesss net operating loss is the proper subject of conversion because it is a definite recordable amount
[EX A]: holding that a calculation of the amount of loss is a factual finding

[EX Q]: income. As the majority notes, the Internal Revenue Code is not the standard for determining weekly gross income for child support purposes, see op. at 13 (quoting Child Supp. G. 3(A), cmt. 2(b) that the weekly gross income figure may not be the same as gross income for tax purposes). It may be unfair to exclude all of the settlement proceeds where they have inured to the family's benefit in the past but it may also be unfair to include all of the proceeds where Scott has need of them for his own care. Commentary to Guideline 3(A) urges judges to "be innovative in finding ways to include income that would have benefited the family had it remained intact, but be receptive to deviations where reasons justify them." Child Supp. G. 3(A), cmt. 2(b); see also Harris, 800 N.E.2d at 940-41 (<HOLDING>). [5] Because the trial court's decision was
Holding statements: (A) holding the trial court did not abuse its discretion in including only the net amount of settlement proceeds from a wrongful termination lawsuit because that is the amount that would have ultimately benefited the children if the family had remained intact (B) holding that the trial court did not abuse its discretion by ordering a separate trial for the counterclaims where the convenience of the parties would be served (C) holding that the trial court did not abuse its discretion by refusing to accept the defendants guilty pleas to two counts of the indictment and stating that even if the trial court erred the error had not prejudiced the defendant because he was found guilty by the jury of the charges to which he intended to plead and the evidence of the other crimes would have been admissible in the trial for the first degree murder charge (D) holding that when trial court orders restitution at sentencing pursuant to statute the defendant is entitled to notice of the amount claimed and the opportunity to dispute the amount (E) holding prejudgment interest is to be determined on the entire amount of compensatory damages and then reduced by the amount of interest which would have accrued at present value on the settlement amount determined before trial
[EX A]: holding that the trial court did not abuse its discretion by ordering a separate trial for the counterclaims where the convenience of the parties would be served

[EX Q]: of the crime. Id. at 982-84, 512 N.W.2d at 261. Again, Evans is readily distinguishable from our case because there the government was seeking money expended in the course of a criminal investigation. Evans, like Schmaling, does not contradict our holding that the plain meaning of "victim" under 973.20(lr), Stats., encompasses political entities. We therefore conclude that the trial court did not err by imposing restitution to the United States government. By the Court. Judgment and order affirmed. 1 We note that Howard-Hastings appeals a sentence imposed by the court, not a condition of probation. A sentencing court has broader authority to impose restitution as a condition of probation. Compare State v. Connelly, 143 Wis. 2d 500, 505-06, 421 N.W.2d 859, 861 (Ct. App. 1988) (<HOLDING>), with State v. Evans, 181 Wis. 2d 978, 982-84,
Holding statements: (A) holding defendant agreed to submit to searches as a condition of probation (B) holding that defendant could be required to reimburse state for buy money in drug case as a condition of probation (C) recognizing that probation condition required probationer to enter into and successfully complete a sex offender treatment program but finding that no condition of probation was imposed that required him to admit to a counselor the sexual acts charged (D) holding that the requirement that a defendant pay for drug testing is a special condition of probation which must be pronounced at sentencing (E) holding that a defendant is not entitled to credit for time served as a condition of probation
[EX A]:
holding defendant agreed to submit to searches as a condition of probation