ted States v. King, 36 FM 728, 735 (8th Cir. 1994), and did not amount to persuasive showing of contrition and remorse. See also United States v. Abfaller, 340 FM 646, 652 (8th Cir2003); United States v. Field, 110 FM 592, 594 (8th Cir.1997) (upholding denial of acceptance-of-respon- sibility adjustm