Last year the county park system failed to generate enough revenue to cover its costs.
Evidence
If unprofitable business, should be closed.
Last year the county parks were unprofitable.
But they're not businesses.
Conclusion
The fact that the county parks are unprofitable doesn't by itself justify closing them.
Evaluate
We have a conditional premise, and then the other two premises relate to terms in the conditional.
Unprofitable → should close X and Y → Z and Business
Country parks are unprofitable. A is X.
But they're not businesses. A is ~Y.
Thus, being unprofitable the fact that A is X doesn't justify closing them. doesn't mean A is Z
Goal
We need a conditional premise that has two parts to its trigger. We need a specific thing that is one part of the trigger but isn't the other part. We need a conclusion that says .