Angel of Atonement

Flying
When Angel of Atonement enters the battlefield,
put three -1/-1 Penance counters on it.
Whenever Angel of Atonement is in combat, Target player may remove counters from Angel of Atonement.
1 Counter- Target players other creatures are Indestructable until end of turn.
2 Counters- Target player taps two opposing creatures.
They may not un-tap until the start of players next turn.
3 Counters- Move all -1/-1 Penance counters on target creatures in any amount.
If this destroys a creat