Interborough Rapid Transit Company
Table:
Interborough Rapid Transit Company

IRT Lo-Voltage motor cars at Mosholu Parkway station

Overview
Status	Incorporated into the New York City Subway
Owner	City of New York
Service
Type	Underground and above-ground metro
Operator(s)	New York City Transit Authority
Depot(s)	239th Street Yard, 240th Street Yard,
Corona Yard, East 180th Street Yard,
Jerome Yard, Livonia Yard, Westchester Yard
Rolling stock	R62, R62A, R142, R142A, R188
History
Opened	1903; 122 years ago (1903)
(acquisition of the Manhattan Railway Company)
Closed	1940; 85 years ago (1940)
(acquisition by the NYC Board of Transportation)
Technical
Track gauge	4 ft 8+1⁄2 in (1,435 mm) standard gauge
Minimum radius	147.25 ft (44.88 m)[1]

Looking at the table, assess whether the statement is entailed, neutral, or refuted. Conclude with JSON {"answer": "YOUR ANSWER"} — nothing else.

Statement: The Interborough Rapid Transit Authority began in the 20th century.

answer: entailed