A man in a swimming pool holds a smiling boy in a flotation device.
The man is doing his taxes at the office.
A man who holds a boy cannot be doing his taxes and if he is in an office he cannot be in a pool.
exists e1 e2 x1 x2 x3 x4 x5 x6.(Theme(e2,x4) & Actor(e2,x1) & v_hold(e2) & in(x4,x5) & n_device(x5) & of(x5,x6) & n_flotation(x6) & n_boy(x4) & Actor(e1,x4) & v_smile(e1) & in(x1,x2) & n_pool(x2) & of(x2,x3) & n_swimming(x3) & n_man(x1))
exists e1 x1 x2 x3.(n_office(x3) & n_tax(x2) & of(x2,x1) & n_male(x1) & n_man(x1) & at(e1,x3) & Theme(e1,x2) & Actor(e1,x1) & v_do(e1))