Text: A 1993 General Accounting Office report showed the breadth of incompetence in financial-aid administration--between 1982 and 1992, 43,519 ineligible students received subsidized loans.
Entailment: A 1993 report showed the incompetence of the financial aid administration because so many ineligible students received loans.
Contradiction: A 1993 report showed the competence of the financial aid administration because so many eligible students received loans.