With no explanation, label text_A→text_B with either "not-entailed" or "entailed".
text_A: The U.S. business newspaper The Wall Street Journal says a United Nations study of problems with the U.N. oil-for-food program in Iraq will criticize Secretary-General Kofi Annan for a series of management lapses , among them conflicts of interest involving Mr. Annan 's son , Kojo .
text_B: U.S. is a geographical/political entity
not-entailed.