user
Instruction
This is a table fact verification task. The goal of this task is to distinguish whether the given statement is entailed or refuted by the given table.


Table
Table Title: forbes' list of the most valuable football clubs
Table Content:
| team | country | value (m) | debt as %of value | % change on year | revenue (m) | operating income (m) |
| --- | --- | --- | --- | --- | --- | --- |
| manchester united | england | 1453 | 84 | 6 | 310 | 92 |
| real madrid | spain | 1036 | 10 | 2 | 374 | 83 |
| arsenal | england | 915 | 53 | 9 | 246 | 20 |
| bayern munich | germany | 838 | 0 | 9 | 262 | 62 |
| milan | italy | 824 | 0 | - 10 | 305 | 46 |
| juventus | italy | 567 | 17 | - 18 | 321 | 45 |
| internazionale | italy | 555 | n / a | 10 | 264 | 26 |
| chelsea | england | 537 | 28 | 6 | 283 | - 37 |
| barcelona | spain | 535 | 12 | 22 | 331 | 12 |
| schalke | germany | 471 | 53 | 45 | 157 | 37 |
| liverpool | england | 454 | 18 | 28 | 225 | 37 |
| lyon | france | 343 | n / a | 65 | 163 | 10 |
| newcastle united | england | 260 | 46 | - 14 | 159 | 11 |
| tottenham hotspur | england | 243 | 0 | 27 | 137 | 9 |
| roma | italy | 224 | 0 | - 15 | 162 | 53 |
| hamburg | germany | 221 | n / a | n / a | 130 | 31 |
| manchester city | england | 208 | 83 | - 6 | 114 | 9 |
| borussia dortmund | germany | 199 | 126 | 61 | 114 | 1 |
| ajax | netherlands | 196 | 0 | 13 | 95 | 9 |
| celtic | scotland | 185 | 14 | 18 | 106 | - 8 |
| everton | england | 165 | 32 | 34 | 107 | - 15 |
| marseille | france | 157 | n / a | n / a | 105 | 6 |
| west ham united | england | 156 | 27 | n / a | 111 | 6 |
| rangers | scotland | 147 | 7 | 32 | 113 | 12 |
| aston villa | england | 140 | 16 | 16 | 91 | - 21 |


Statement
the football club rank most valuable be 1 of 2 with the highest operating income


Answer Format
The final answer should be either "entailed" or "refuted" and use the following format:
```json
{
    "answer": "entailed" or "refuted"
}
```
rule
["refuted"]