Whether a defendant who admits to every needed element for conviction but challenges acquitted conduct has 'clearly demonstrated acceptance of responsibility' for purposes of receiving a downward sentencing departure under U.S.S.G. § 3E1.1(a)

by this case. Here, Mr. Born asked the jury to convict of a lesser offense and it did. Y et the court declined the deduction because he had challenged elements of what turned out to be the acquitted offense. 1. Whether a defendant who admits to every needed element for conviction but challenges acquitted conduct has “clearly demonstate[d] acceptance of responsibility ” for purposes of receiving a downward sentencing departure under U.S.S.G. § 3E1.1 (a) 2. If yes, whether a district court’s belief to the contrary can be harmless error .