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.

Example Input: the prescribed five working days after the registrant's birthday is not a defense. Barker, 34 Cal.4th at 350, 18 Cal.Rptr.3d 260, 96 P.3d 507 ("forgetting the mandatory registration requirement of section 290 is simply not a legitimate defense to the charge of willfully failing to register"). As a result, it is possible that Gonzalez violated 290(a)(1)(D) through ordinary negligence by forgetting to register during the mandated five working day period. Because the record suggests that Gonzalez made a good faith effort to comply with the registration law, we find that little or no moral culpability attaches to his violation of 290(a)(1)(D). 11 . Gonzalez's sentence is also a high multiple of the plea offers he received. See Reyes v. Brown, 399 F.3d 964, 969 n. 9 (9th Cir.2005) (<HOLDING>). 12 . See, e.g., Rummel, 445 U.S. at 282, 100
Holding statements: (A) holding that plea offers are relevant to determining whether a three strikes sentence is grossly disproportionate to the triggering offense (B) holding that penalty clauses are enforceable unless they are found to be grossly unreasonable (C) holding that in determining whether a crime is a continuing offense the court must focus on the nature of the substantive offense and not on the specific characteristics of the conduct in the case at issue (D) holding that sentencing court could consider whether the applicable guidelines were outdated and disproportionate but that imposing sentence based on the guidelines did not render sentence substantively unreasonable (E) holding that plea of guilty or nolo contendere is not rendered involuntary because it is a product of plea bargaining an accepted plea bargain must be recorded and court may accept a bargained plea to a lesser offense reasonably related to a charged offense
Example Output: holding that penalty clauses are enforceable unless they are found to be grossly unreasonable

Example Input: to the "enforcement" of the reversal of the Bankruptcy Court's Order allowing IMC an administrative expense. It would also be considered a core proceeding since it follows directly from a core proceeding. See 11 U.S.C. 503(b) and 28 U.S.C. 157(b)(2)(B). Basic principles of restitution and appellate procedure which dictate that a lower court always has the jurisdiction to order the restitution of an award overturned on appeal, even without a remand from the appellate court, also support our conclusion that the Bankruptcy Court had jurisdiction to rule on the Debtor's Motion. See Caldwell v. Puget Sound Elec. Apprenticeship and Training Trust, 824 F.2d 765, 766-67 (9th Cir.1987) (citing Baltimore & Ohio R. Co. v. U.S., 279 U.S. 781, 786, 49 S.Ct. 492, 493, 73 L.Ed. 954 (1929)) (<HOLDING>). "The right to recover what one has lost by
Holding statements: (A) holding that the appellate court had jurisdiction to hear the interlocutory appeal on a restraining order and the district court retained jurisdiction to proceed with the trial (B) holding that the court had appellate jurisdiction to review the merits of the case because only the collateral issue of attorneys fees remained to be decided on remand to the bankruptcy court (C) holding that the fourth circuit has jurisdiction to review a district courts sua sponte remand order even when that remand order is styled as a remand for lack of subject matter jurisdiction if the order was in fact based on the procedural insufficiency of the notice of removal (D) holding the appellate court lacked jurisdiction to hear an appeal where the circuit court had the power to remand the agency decision for further proceedings (E) holding that the district court had jurisdiction to order restitution of award overturned on appeal even in the absence of a remand from the appellate court
Example Output: holding that the appellate court had jurisdiction to hear the interlocutory appeal on a restraining order and the district court retained jurisdiction to proceed with the trial

Example Input: instant case, the loss of the administrative file gives rise to the possibility that the penalty assessment in question lacks foundation. As described in Janis and its progeny, however, an assessment is not "naked" simply because the administrative file supporting its entry is lost what is critical, given the de novo nature of the proceedings before this court, is that admissible evidence exists to support the assessment. See Estate of Magnin v. Commissioner, 184 F.3d 1074, 1081 (9th Cir.1999); Karme v. Commissioner, 673 F.2d 1062, 1065 (9th Cir.1982). If such evidence exists, and is admitted by the court, it is irrelevant whether it is the same evidence that the Service relied upon in originally making its assessment. See Coleman v. United States, 704 F.2d 326, 329 (6th Cir.1983) (<HOLDING>). Indeed, consistent with the "no-look"
Holding statements: (A) holding that agency decisions enjoy a presumption of correctness (B) holding evidence insufficient to overcome presumption of correctness (C) holding that because there was no factual dispute between the parties the presumption of correctness is not relevant (D) holding that although the presumption of correctness applies to the ultimate classification decision the presumption carries no force as to questions of law (E) holding that assessment was naked but noting that secondhand records or any demonstrably reasonable methodology of estimation may be used to establish presumption of correctness
Example Output:
holding that agency decisions enjoy a presumption of correctness