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: Members of the California State Board of Equalization | Statement: [California State Board of Equalization districts, elects, Members of the California State Board of Equalization]

Target entity: Members of the California State Board of Equalization
Context triple: [California State Board of Equalization districts, elects, Members of the California State Board of Equalization]

• A. California State Board of Equalization
  The California State Board of Equalization is a state agency responsible for administering certain tax programs and overseeing property tax assessment practices to ensure uniformity and fairness across California.
• B. California Department of Tax and Fee Administration
  The California Department of Tax and Fee Administration is a state agency responsible for administering sales, use, and various special taxes and fees in California.
• C. California Board of Equalization (ex officio, in certain periods historically)
  The California Board of Equalization is a state agency that historically oversaw tax administration and fee collection, including property tax assessment standards and certain sales and use taxes, before many of its functions were transferred to other departments.
• D. Franchise Tax Board
  The Franchise Tax Board is California’s state agency responsible for administering personal and corporate income tax programs and related non-tax programs.
• E. California State Board of Equalization districts
  The California State Board of Equalization districts are the four geographic electoral regions in California from which members of the state’s tax administration board are elected.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: Members of the California State Board of Equalization
Target entity description: Members of the California State Board of Equalization are elected officials who oversee the administration of California’s tax laws and certain fee programs, including property and sales taxes.

• A. California State Board of Equalization chosen
  The California State Board of Equalization is a state agency responsible for administering certain tax programs and overseeing property tax assessment practices to ensure uniformity and fairness across California.
• B. California Department of Tax and Fee Administration
  The California Department of Tax and Fee Administration is a state agency responsible for administering sales, use, and various special taxes and fees in California.
• C. California Board of Equalization (ex officio, in certain periods historically)
  The California Board of Equalization is a state agency that historically oversaw tax administration and fee collection, including property tax assessment standards and certain sales and use taxes, before many of its functions were transferred to other departments.
• D. Franchise Tax Board
  The Franchise Tax Board is California’s state agency responsible for administering personal and corporate income tax programs and related non-tax programs.
• E. California State Board of Equalization districts
  The California State Board of Equalization districts are the four geographic electoral regions in California from which members of the state’s tax administration board are elected.
• F. None of above.