Text: If every IOLTA account paid 2.75 percent (a rate that even IOLTA concedes is wishful thinking), the earnings would be 11 times greater, or $41,250,000.
Entailment: IOLTA accounts pay less than 2.75 percent.
Contradiction: If every IOLTA account paid 5.75 percent, the earnings would be 18 times greater, or $50,000.