Text: One frequently used basis is size of the problem: that is, 7 states account for about 45 percent of all unfiled returns (California, Florida, Illinois, New York, Oklahoma, Pennsylvania, and Texas).
Entailment: The problem is that 7 states account for about 45 percent of all unfiled returns.
Contradiction: The problem is that 10 states account for about 45 percent of all unfiled returns.