Anchor: The per child credit will be broadly distributed--though not to the poor (who pay no taxes, so can't use the credit).
Entailed: They per-child credit is distributed broadly, though the poor, who pay no taxes, are unable to use it.
Contradiction: The per-child credit is claimable by those poor families that pay no taxes.
Contradiction: Tourists are playing in an ancient fountain.
Contradiction: IA and IB are reports, Case Studies
Contradiction: A cat plays with toys.
Contradiction: A man during an evening walk.