See the multi-choice question below:

Sentence 1: Also, Time reports that the IRS fails to collect $150 billion a year in owed taxes, largely because its ancient computer system is too crude to catch frauds.

Sentence 2: IRS have a top of the line computer system.

If the first sentence is true, then is the second sentence true?
Pick from: [I] yes [II] it is not possible to tell [III] no
[III]