Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: Income Tax Golambar, Patna | Statement: [Indira Gandhi Planetarium (Patna), locatedNear, Income Tax Golambar, Patna]

Target entity: Income Tax Golambar, Patna
Context triple: [Indira Gandhi Planetarium (Patna), locatedNear, Income Tax Golambar, Patna]

• A. Income Tax Act
  The Income Tax Act is the primary Canadian federal law that sets out the rules for calculating, reporting, and paying income tax for individuals and businesses.
• B. The Law and Practice of Income Tax
  The Law and Practice of Income Tax is a seminal Indian legal treatise that systematically analyzes and interprets income tax law and its practical application.
• C. ITO (Income Tax Office) area
  The ITO (Income Tax Office) area is a major administrative and traffic hub in central Delhi, known for housing key government offices and experiencing heavy daily commuter flow.
• D. Income Tax and Real Estate Taxation Department
  The Income Tax and Real Estate Taxation Department is a division of the Israel Tax Authority responsible for administering and enforcing Israel’s income tax and real estate-related tax laws.
• E. Income Tax Act (Taiwan)
  The Income Tax Act (Taiwan) is the primary law governing the assessment, collection, and administration of individual and corporate income taxes in the Republic of China (Taiwan).
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: Income Tax Golambar, Patna
Target entity description: Income Tax Golambar, Patna is a prominent traffic roundabout and landmark in Patna, Bihar, known for its central location near major civic and cultural sites.

• A. Income Tax Act
  The Income Tax Act is the primary Canadian federal law that sets out the rules for calculating, reporting, and paying income tax for individuals and businesses.
• B. The Law and Practice of Income Tax
  The Law and Practice of Income Tax is a seminal Indian legal treatise that systematically analyzes and interprets income tax law and its practical application.
• C. ITO (Income Tax Office) area
  The ITO (Income Tax Office) area is a major administrative and traffic hub in central Delhi, known for housing key government offices and experiencing heavy daily commuter flow.
• D. Income Tax and Real Estate Taxation Department
  The Income Tax and Real Estate Taxation Department is a division of the Israel Tax Authority responsible for administering and enforcing Israel’s income tax and real estate-related tax laws.
• E. Income Tax Act (Taiwan)
  The Income Tax Act (Taiwan) is the primary law governing the assessment, collection, and administration of individual and corporate income taxes in the Republic of China (Taiwan).
• F. None of above. chosen