Anchor: A little child in floaties, relaxing on their back in an expanse of water.
Entailed: a child in the water
Contradiction: a child is asleep at home in bed
Contradiction: A man and a woman walk together.
Contradiction: A person sits, reading.
Contradiction: We are lucky to be among those that don't have any taxes.
Contradiction: Laws and rules could compel an internal audit organization to report outside that entity.