Anchor: Penalties on delinquent taxes are therefore a nonexchange revenue.
Entailed: Penalties are a nonexchange revenue.
Contradiction: There are no penalties on delinquent taxes.
Contradiction: A person is walking at a park.
Contradiction: The man plays a musical instrument.
Contradiction: The pumps looked merry go rounds, moving in circles.
Contradiction: Women are at a hurdling event