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: Tax Reform Act of 1986 | Statement: [Low-Income Housing Tax Credit, enactedBy, Tax Reform Act of 1986]

Target entity: Tax Reform Act of 1986
Context triple: [Low-Income Housing Tax Credit, enactedBy, Tax Reform Act of 1986]

• A. Tax Reform Act of 1986 chosen
  The Tax Reform Act of 1986 was a landmark U.S. federal law that overhauled the tax code by lowering rates, broadening the tax base, and eliminating many deductions and shelters.
• B. Economic Recovery Tax Act of 1981
  The Economic Recovery Tax Act of 1981 was a major U.S. federal law that sharply reduced income tax rates and accelerated depreciation in an effort to stimulate economic growth under President Ronald Reagan’s supply-side economic program.
• C. Internal Revenue Service Restructuring and Reform Act of 1998
  The Internal Revenue Service Restructuring and Reform Act of 1998 is a major U.S. federal law that overhauled the IRS’s organization, strengthened taxpayer rights, and increased oversight and accountability of tax administration.
• D. Revenue Act of 1934
  The Revenue Act of 1934 was a New Deal-era U.S. federal tax law that increased income and corporate taxes to raise government revenue during the Great Depression.
• E. Revenue Act of 1935
  The Revenue Act of 1935 was a New Deal-era U.S. federal law that significantly increased taxes on high incomes, large inheritances, and corporate profits in an effort to redistribute wealth during the Great Depression.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.