\begin{logicproof}{2} (p \implies q) \implies r & \prem \\ \begin{subproof} \lnot r \land \lnot s & \assum \\ \lnot r & $\ande{1} 2$ \\ \lnot (p \implies q) & $\MT 1,3$ \end{subproof} \lnot r \land \lnot s \implies \lnot (p \implies q) & $\impi 2-4$ \end{logicproof}