Given the task definition and input, reply with output. 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 Court has intimated that tolling based on mental incapacity is allowed. More recently, it decided Young v. United States, 535 U.S. 43, 122 S.Ct. 1036, 152 L.Ed.2d 79 (2002), a bankruptcy case that involved whether 11 U.S.C. 507(a)(8)(A)(i)'s lookback period could be tolled during the pendency of a prior bankruptcy petition. The Court noted that equitable tolling has been widely permitted in the two situations acknowledged in Irwin, supra, and its progeny. Young, 535 U.S. at 50, 122 S.Ct. 1036. Significantly, and of critical importance to the outcome of Young, the Supreme Court said, "We have acknowledged, however, that tolling might be appropriate in other cases, and this, we believe is one." Id. (citations omitted). Equitable tolling of federal statutes of limi (1st Cir.1993) (<HOLDING>). The Second, Sixth, Seventh, Ninth and D.C.
Holding statements: (A) holding that 26 usc 6511 may not be equitably tolled but that mental incapacity is a grounds for tolling when available (B) holding that 42 usc 405g may be equitably tolled based on a plaintiffs mental impairment (C) holding that 5 usc 7703b2 can be tolled due to mental incapacity (D) holding that mental incapacity is an extraordinary circumstance that may warrant equitable tolling (E) holding that 2401b of the ftca can be equitably tolled
(A)