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]: up to $2,000, which would have set aside, in a literal sense, a discrete "amount . . . necessarily consumed for the support of' the taxpayer and his or her family. Opinion of the Justices, 82 N.H. at 572. This description, made in reference to an income tax exemption, is not applicable to the question of whether an income tax assessed on gross rather than net income is unfair, unreasonable, or disproportionate. Certainly nothing in that opinion suggested that such an exemption was necessary in order to render that tax constitutional. Where we have found that a tax was unfair, unreasonable, or disproportionate, the constitutional deficiency has been of a much different character than the one the petitioners allege here. See Claremont School Dist. v. Governor, 142 N.H. 462, 470-71 (1997) (<HOLDING>); Opinion of the Justices, 132 N.H. 777, 783-84
Holding statements: (A) holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety (B) holding that property tax was a state tax and was thus disproportionate unreasonable and unfair because of discrepancies in tax rates of up to 400 between school districts (C) holding that the essential purpose of use tax is the recoupment of lost sales tax revenue (D) holding that the tax was indirect even though the recipient could not shift the tax to others (E) holding that taxpayers failure to follow state requirement that he report change in federal income tax did not except state tax liability from discharge
[EX A]: holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety

[EX Q]: $585,000 compensation for both the value of the condemned property and damage to the remainder. Northborough filed an objection to the commissioner's decision asserting it had not received just compensation. The State filed an objection claiming the award was excessive. On April 19, 1991, the award was deposited with the clerk of the trial court. Northborough filed a motion to withdraw the $585,000, which the trial court granted on May 2, 1991. The State subsequently took possession of the condemned property and commenced construction on I-45. Prior to the commencement of the jury trial, the trial court held a hearing to determine whether there was a material and substantial impairment of access to the remainder. See State v. Wood Oil Distrib., Inc., 751 S.W.2d 863, 865 (Tex.1988) (<HOLDING>). The trial court found the improvements to
Holding statements: (A) holding that when ruling on a motion under rule 60b1 the trial court is not required to make written findings of fact unless a request is made (B) holding that the trial court is required to provide reasons for its decision prior to appeal (C) holding the trial court is required to make a determination on impairment of access prior to trial (D) holding that trial courts limited findings were insufficient to allow determination of whether trial court abused its discretion in denying defendants motion to dismiss his indictment on constitutional speedy trial grounds (E) holding that an exhaustion of appellate remedies is required to make a trial courts ruling the law of the case
[EX A]: holding that when ruling on a motion under rule 60b1 the trial court is not required to make written findings of fact unless a request is made

[EX Q]: of limitations have been held as not capable of waiver or subject to an estoppel, whether pled or not.") (internal quotation marks omitted). The dissenting opinion cites several re-, cent Supreme Court decisions in support of the proposition that the statute of limitations set forth at section 2501 is not jurisdictional, including Day v. McDonough, U.S. -, 126 S.Ct. 1675, 164 L.Ed.2d 376 (2006); Arbaugh v. Y & H Corp., U.S. -, 126 S.Ct. 1235, 163 L.Ed.2d 1097 (2006), Eberhart v. United States, U.S. -, 126 S.Ct. 403, 163 L.Ed.2d 14 (2005) (per curiam), Scarborough v. Principi, 541 U.S. 401, 124 S.Ct. 1856, 158 L.Ed.2d 674 (2004), and Kontrick v. Ryan, 540 U.S. 443, 124 S.Ct. 906, 157 L.Ed.2d 867 (2004). None of the foregoing decisions address section 2501. Day, 126 S.Ct. at 1681 (<HOLDING>); Arbaugh, 126 S.Ct. at 1245 (addressing
Holding statements: (A) holding that the oneyear statute of limitations for filing a habeas petition under the antiterrorism and effective death penalty act of 1996 is not jurisdictional (B) holding that the oneyear statute of limitations under the antiterrorism and effective death penalty act aedpa begins to run on the date a prisoner dismisses his direct appeal because his conviction is then final (C) holding that aedpas oneyear period of limitations does not support a delay of filing of habeas petition by capital defendant (D) holding that in a designation of a foreign terrorist organization under the antiterrorism and effective death penalty act of 1996 aedpa the governments use of classified information without permitting the organization to view the information did not violate the organizations due process rights (E) holding that neither the antiterrorism and effective death penalty act of 1996 nor the illegal immigration reform act of 1996 repealed the district courts jurisdiction to review aliens habeas petitions
[EX A]:
holding that the oneyear statute of limitations under the antiterrorism and effective death penalty act aedpa begins to run on the date a prisoner dismisses his direct appeal because his conviction is then final