Text: IPM can be used to evaluate the cost and emissions impacts of proposed policies to limit emissions of sulfur dioxide (SO2), nitrogen oxides (NOx), carbon dioxide (CO2), and mercury (Hg) from the electric power sector.
Entailment: IPM is a tool used to evaluate the cost of emissions.
Contradiction: IPM is a tool used by stock traders on Wall Street to evaluate the changing prices of stocks over time.