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: Federal Court of Appeal | Statement: [Tax Court of Canada, appealsTo, Federal Court of Appeal]

Target entity: Federal Court of Appeal
Context triple: [Tax Court of Canada, appealsTo, Federal Court of Appeal]

• A. Federal Court of Appeal chosen
  The Federal Court of Appeal is a Canadian appellate court that primarily hears appeals from the Federal Court and certain federal tribunals on matters of federal law.
• B. Federal Court of Canada
  The Federal Court of Canada is a national superior court that primarily hears and decides legal disputes involving federal law, federal government agencies, and matters such as immigration, intellectual property, and maritime law.
• C. Supreme Court of Canada
  The Supreme Court of Canada is the country’s highest court of appeal, serving as the final arbiter on questions of Canadian law and the Constitution.
• D. United States Court of Appeals for the Ninth Circuit
  The United States Court of Appeals for the Ninth Circuit is a federal appellate court that reviews cases from district courts in a large western region of the United States, including states such as California, Arizona, and Washington.
• E. United States Court of Appeals for the District of Columbia Circuit
  The United States Court of Appeals for the District of Columbia Circuit is a federal appellate court widely regarded as one of the most influential in the country, particularly in cases involving federal agencies and constitutional law.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.