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]: controversy turns, in part, on a categorization of the loss at issue; an inherently factual determination requiring the testimony of Penn and NBC staff juxtaposed against Gioia's onsite analysis. Thus, Gioia is a material witness and his convenience weighs in favor of transfer. B. Locus of the Operative Facts "Where there is no material connection between the district and'the operative facts, ... the interests of justice require the transfer of [the] action." Manao Invests., 1997 WL 53200, at *2 (alteration in original) (quotation omitted). 'When determining the locus of operative facts in a declaratory judgment action concerning the interpretation of an insurance policy contract, this Court has considered where the insurance contract was made." Royal Ins., 2002 WL 31385815, at *3-4 (<HOLDING>). Here, while it is unclear whether
Holding statements: (A) holding that neither the new york location of the terrorist attack giving rise to the policyholders claim nor the new yorkbased claims adjustor rendered new york the locus of operative facts because new york was not the site of the contracts execution (B) holding jurisdiction over nonresident defendant existed where note was payable in new york contained new york choice of law clause and proceeds were used to finance new york limited partnership (C) holding that contract signed in new york by promisor from florida and partially performed in florida was governed by new york law because it was executed in new york (D) holding that for purposes of longarm jurisdiction because plaintiff was employed in new york the original event causing his injury occurred in new york (E) holding that outofstate defendants transmittal into new york of ceaseanddesist letter to new york plaintiff for purported trademark infringement was insufficient to create jurisdiction over defendant in a new york declaratory judgment action
[EX A]: holding jurisdiction over nonresident defendant existed where note was payable in new york contained new york choice of law clause and proceeds were used to finance new york limited partnership

[EX Q]: will "potentially eliminat[e] a substantial expenditure of time, resources, and money of the parties, their counsel, and the Court that may later be determined to have been unnecessary." Pis.' Br. filed Nov. 19, 2007, at 9. Because the opinion and order meets all of the requirements for certification, the court, in its discretion, grants plaintiffs' motion to certify an interlocutory appeal. Accordingly, IT IS ORDERED, as follows: 1. The paragraph of the ordering language on page 25 in the court's November 9, 2007 opinion and order is amended, as follows: Defendant's cross-motion for partial summary judgment is granted, and plaintiffs' motion for summary judgment is denied. Because controlling questions of law are involved with respect to which there are substantial grounds for di 5)
Holding statements: (A) holding that gross income can include interest or dividends accruing to fathers ira (B) holding that an overstatement of basis can constitute an omission from gross income within the meaning of irc 6501e1a (C) holding that trial judge has discretion to not include bonuses as part of gross income if he or she determines that the bonus income is not dependable or would place a hardship on a parent (D) holding gross receipts provision provides exception for trade or business to general meaning of gross income provided in section 61a so reporting of gross proceeds alone from sales of commodities would not prevent application of irc 6501e1a (E) holding gross receipts provision to supply exception to general definition of gross income in case of trade or business and applying irc 6501e1a to omission of income
[EX A]: holding that gross income can include interest or dividends accruing to fathers ira

[EX Q]: those same arguments. Like the majority of the appellate panel that first reviewed this appeal, we are not persuaded to substitute our judgment for that of the trial court on this evidential ruling. It was for the trial court to assess defendant's prior conviction's probative value in light of its remoteness, and we cannot say that the trial court erred in that judgment. The question is not whether we would have made a different determination in the first instance. Rather, we apply the normal, deferential standard and conclude that the trial court did not abuse its discretion when it permitted the use of the prior conviction for impeachment purposes. The conviction was not stale by the standard in use for assessing remoteness. See Harris, supra, 209 N.J. at 436, 444-45, 38 A.3d 559 (<HOLDING>). And, we cannot say that the trial court's
Holding statements: (A) holding that prior drug convictions that were four ten and eleven years old were not so remote from the charged drug offenses as to render them inadmissible (B) holding two prior convictions more than ten years old admissible where disorderlypersons offenses bridged the gap (C) holding that state may charge separately for the same offense but the convictions for more than one of the offenses cannot stand (D) holding that evidence of two intervening felony convictions removed taint of remoteness from convictions more than 10 years prior permitting analysis under rule 609a (E) holding that prior distribution and possession convictions that were eight and ten years before the charged conduct occurred were not too remote
[EX A]:
holding that prior drug convictions that were four ten and eleven years old were not so remote from the charged drug offenses as to render them inadmissible