Premise: If our hypothetical couple were in the highest income tax bracket and their contributions represented all new saving, their $4,000 deduction would cost the government $1,584 and add $2,416 to national saving.

Hypothesis: If our hypothetical couple were in the highest income tax bracket and their contributions represented all new saving, their $4,000 deduction would cost the government $1,584.
Relation: entailment