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.

employment records of eligible beneficiaries. See 26 U.S.C. 9706(c). 13 . With respect to Hribar and Stewart, Appellants also argue that the SSA acted arbitrarily and capriciously by not following its prior practice of reversing assignments when the Combined Fund informs the SSA that the work at issue "was not covered earnings." (Appellants' Br. 36 n.5.) Appellants, however, have provided no legal authority to support their argument, nor have they elaborated upon the prior instances in which the SSA reversed an assignment based upon the Combined Fund's lack of records showing a beneficiary's employment with an operator. (Id.) We will not address this perfunctory and underdeveloped argument. See Flanigan's Enters., Inc. v. Fulton County, Ga., 242 F.3d 976, 987 n. 16 (11th Cir.2001) (<HOLDING>); Ordower v. Feldman, 826 F.2d 1569, 1576 (7th
Holding statements: (A) holding that a party waives an argument if the party fails to elaborate or provide any citation of authority in support of the argument (B) holding that an issue is waived when a party fails to provide adequate citation to authority (C) holding party must support argument with legal authority (D) holding that a party waives an argument that it raises in the background section of its brief but not in the argument section (E) recognizing that where a party fails to provide any authority for an argument we will presume that none exists
(A)