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: Internal Revenue Allotment (IRA) / National Tax Allotment (NTA) | Statement: [Provincial Government of Siquijor, budgetSource, Internal Revenue Allotment (IRA) / National Tax Allotment (NTA)]

Target entity: Internal Revenue Allotment (IRA) / National Tax Allotment (NTA)
Context triple: [Provincial Government of Siquijor, budgetSource, Internal Revenue Allotment (IRA) / National Tax Allotment (NTA)]

• A. Internal Revenue Allotment system chosen
  The Internal Revenue Allotment system is the mechanism in the Philippines that automatically allocates a share of national government tax revenues to local government units to fund their operations and development programs.
• B. National Revenue Fund
  The National Revenue Fund is South Africa’s central public account into which all national government revenue is paid and from which parliamentary-approved expenditures are drawn.
• C. New IRA
  The New IRA is a dissident Irish republican paramilitary organization in Northern Ireland that opposes the peace process and continues an armed campaign against British rule.
• D. Internal Revenue Code of 1939
  The Internal Revenue Code of 1939 was the comprehensive federal tax statute that organized and governed U.S. income, estate, and gift taxation prior to its replacement by the Internal Revenue Code of 1954.
• E. Internal Revenue Code
  The Internal Revenue Code is the comprehensive body of federal tax law in the United States that governs the assessment and collection of most national taxes.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.