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.

the ammunition charge from the gun charges. II. DISCUSSION A. Sufficiency of the Evidence on the Unregistered Firearm Count Under 26 U.S.C. 5861(d), it is unlawful for any person to "possess a firearm which is not registered to him in the National Firearms Registration and Transfer Record." For purposes of this provision, the definition of "firearm" includes a shotgun with a barrel less than eighteen inches in length or with an overall length less than twenty-six inches. 26 U.S.C. 5845(a). In order to obtain a conviction under 5861(d), the government must demonstrate that the defendant knew the barrel's length was less than eighteen inches or the overall length was less than twenty-six inches. See Staples v. United States, 511 U.S. 600, 619, 114 S.Ct. 1793, 128 L.Ed.2d 608 (1994) (<HOLDING>); see also United States v. Michel, 446 F.3d
Holding statements: (A) holding that the government must prove the defendant knew of the features of the firearm that brought it within the scope of the act (B) holding the government must demonstrate the defendant knew of the characteristics of the firearm that required it to be registered (C) holding that while the government was required to prove that the defendants phone call crossed a state line the government did not need to prove that the defendant knew of the interstate nexus (D) holding that the government did not have to prove that the defendant knew that his acts violated the clean water act but merely that he was aware of the conduct that resulted in the permits violation (E) holding that the government was required to prove that the defendant lacked a license to possess a firearm but not that the defendant possessed the firearm for any duration of time
(A)

)4 mile away. Fifth, also at this time, a vehicle registered to Nelson pulled in and parked next to Miller's car. Sixth, the note at the boat ramp informed Kaplan that he was being watched. Seventh, Miller and Nelson both left the lake at the same time Kaplan left. Eighth, Nelson arrived at the same McDonald's immediately after Kaplan arrived. Ninth, a passenger from Nelson's car approached Kaplan's vehicle and peered into Kaplan's vehicle from a distance of 10 feet away. Tenth, Nelson drove home from the McDonald's using what would normally be described as counter-surveillance techniques. Finally, Miller changed his story as to why he was at the lake that day at that time. See Iannelli v. United States, 420 U.S. 770, 777 n. 10, 95 S.Ct. 1284, 1289-90, 43 L.Ed.2d 616 (1975) (<HOLDING>); United States v. Penagos, 823 F.2d 346, 348
Holding statements: (A) holding that an agreement may be inferred entirely from circumstantial evidence (B) holding that the conspiratorial agreement may be proved by circumstantial evidence including the acts and conduct of the coconspirators and the inferences that may be drawn from their acts (C) holding that intent and knowledge can be proved by circumstantial evidence (D) recognizing that identity of a substance as cocaine may be proved by circumstantial evidence (E) holding that there was no evidence or inferences to be drawn from the evidence to support the damage award
(B)

the fair market value of assets" at the time immediately before the discharge of the debt. 26 U.S.C. 108(d)(3); see Merkel v. Comm'r of Internal Revenue, 192 F.3d 844 n. 3 (9th Cir.1999) (applying definition). The overall effect of these provisions is that, at the end of the 25-year period, a participant in the ICRP will experience a taxable event only to the extent that, after the discharge, her assets exceed her liabilities. See 26 U.S.C. 108(a)(1)(B), (a)(3), (d)(3); Toberman v. Comm'r of Internal Revenue, 294 F.3d 985, 988 (8th Cir.2002)(quoting Comm'r v. Tufts, 461 U.S. 300, 310 n. 11, 103 S.Ct. 1826, 75 L.Ed.2d 863 (1983)). Accordingly, it was legal error for the Bankruptcy Court to hold that "participation in the program would result in a tax liability," because .Tex.2007)(<HOLDING>). There are possible circumstances in which
Holding statements: (A) holding that seeking out loan consolidation options such as the icrp is an important component of the good faith inquiry under the brunner test (B) holding that a debtors ability to make reduced payments under the icrp is relevant to the inquiry of whether the debtors reasonable future financial resources will cover payment of the debt while still allowing a minimal standard of living (C) holding that while the creditor has the initial burden to produce some evidence of lack of good faith the ultimate burden is on the debtor to prove his good faith (D) holding when applying the brunner test that while not a per se indication of a lack of good faith debtors decision not to take advantage of the icrp is probative of her intent to repay the loans (E) holding lack of prejudice to the defendant is not good cause
(D)