Q: 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.
justified." (citing 26 U.S.C. 7430(c)(4)(B))); see also Schlicher v. Comm'r of Internal Revenue, 73 T.C.M. (CCH) 2501, 2503 (1997) (amendments to I.R.C. Section 7430 shifted the burden to the Government to establish whether its position was substantially justified in proceedings commenced after July 30,1996). I.R.C. Section 7430 does not define "substantially justified," however, federal appellate courts have interpreted this phrase in considering fee requests under the EAJA. See Sharp v. United States, 20 F.3d 1153, 1154 (Fed.Cir.1994). In the context of an award of attorney fees under the EAJA, the United States Supreme Court has defined "substantially justified" to mean "justified to a degree that could satisfy a reasonable person." Pierce, 487 U.S. at 565, 108 S.Ct. 2541 (<HOLDING>); see also Huffman v. Commissioner, 978 F.2d
Holding statements: (A) holding that the governments position must be justified to a degree that could satisfy a reasonable person and have a reasonable basis in both law and fact citations omitted (B) holding that medical expenses must be proven to be both reasonable and necessary (C) holding that a sale must be both fair and reasonable in price and made in good faith (D) holding that for the administrative position of the government to be substantially justified it must have a reasonable basis both in law and fact (E) holding that congress did not want the substantially justified standard to be read to raise a presumption that the government position was not substantially justified simply because it lost the case citations omitted
A:
(A)