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.
One example is below.
Q: Drapeau’s cohorts, the cohort would be a “victim” of making the bomb. Further, firebombs are inherently dangerous. There is no peaceful purpose for making a bomb. Felony offenses that involve explosives qualify as “violent crimes” for purposes of enhancing the sentences of career offenders. See 18 U.S.C. § 924(e)(2)(B)(ii) (defining a “violent felony” as: “any crime punishable by imprisonment for a term exceeding one year ... that ... involves use of explosives”). Courts have found possession of a'bomb to be a crime of violence based on the lack of a nonviolent purpose for a bomb and the fact that, by its very nature, there is a substantial risk that the bomb would be used against the person or property of another. See United States v. Newman, 125 F.3d 863 (10th Cir.1997) (unpublished) (<HOLDING>); United States v. Dodge, 846 F.Supp. 181,, Holding statements: (A) holding that possession of a pipe bomb is a crime of violence for purposes of 18 usc  3142f1 (B) holding that bank robbery by force and violence or intimidation under 18 usc  2113a is a crime of violence (C) holding that sexual assault of a child qualified as crime of violence under 18 usc  16 (D) holding for the purposes of 18 usc  924e that being a felon in possession of a firearm is not a violent felony as defined in 18 usc  924e2b (E) holding that a court must only look to the statutory definition not the underlying circumstances of the crime to determine whether a given offense is by its nature a crime of violence for purposes of 18 usc  16
A: (A)
Rationale: It's a good example. Based on the given prompt, option (A) is correct.
Q: only issues of law. Accordingly, we review de novo the conclusions of the bankruptcy court and the district court. See Shapiro v. Saybrook Manuf. Co. (In re Saybrook Mamif. Co.), 963 F.2d 1490, 1492 (11th Cir. 1992). IV.DISCUSSION We reject Capital Factors’ argument that the funds in its possession were not property of the estate under 11 U.S.C. § 541(a)(1). Section 541(a)(1) defines the property of the estate to include “all legal or equitable interests of the debtor in property as of the commencement of the case.” 11 U.S.C.A. § 541(a)(1) (West 1993). This language plainly includes the funds held by Capital Factors, even though those funds were subject to Capital Factors’ security interest. Cf. United States v. Whiting Pools, Inc., 462 U.S. 198, 103 S.Ct. 2309, 76 L.Ed.2d 515 (1983) (<HOLDING>). Once we have concluded that the funds were 
 Holding statements: (A) holding that bankruptcy court is without jurisdiction to control disposition of chapter 13 debtors property that is not property of the bankruptcy estate unless the property is related to the bankruptcy proceedings of the code (B) holding that the mortgaging or conveying of exempt property to a creditor is not against the public policy of the state of michigan and that that the bankrupt had the power to convey to a creditor his existing exemptions resulting in the exempt property not being property of the debtor or the debtors bankruptcy estate (C) holding that funds held in escrow are property of the estate only to the extent of the debtors independent right to that property (D) holding jurisdiction over creditor disputes only involves property of estate or resolution affects some other creditor (E) holding that property seized by a creditor prior to debtors bankruptcy was property of the estate even though creditor  the irs  held a secured interest  a tax lien  in the property
A:

Show your work and conclude with the exact phrasing "Therefore, the final answer is [answer]." where [answer] is just the final number or expression that solves the problem.
user
(E)