Text: EPA has identified two types of small entities which could potentially be impacted by the  (1) small businesses involved in locomotive aftermarket parts production and locomotive remanufacturing and (2) small railroads.
Entailment: EPA says that there are two types of small entities that could be impacted: businesses involved in locomotive aftermarket parts production and remanufacturing and small railroads.
Contradiction: The EPA says no small entities could possibly be impacted.