Premise: well that's certainly true well what is it they were just talking about um sort of middle income you know how how middle income people what winds up happening is for instance having kids you know they wind up having kids as a deduction and after but the deduction is so little for kids that they wind up having to pay more in taxes than it costs to raise a kid for the year or something

Hypothesis: They have to pay more in taxes then the cost of kids.
Relation: entailment