| under section | 8 | location |
| no longer | 5 | temporal |
| including land improvements | 4 | other |
| asset → be → eligible | 44 |
| asset → become → eligible | 5 |
| negative | neutral | positive |
| 0.119 | 0.753 | 0.127 |
| Raw frequency | 49 |
| Normalized frequency | 0.423 |
| Modifier score | 0.686 |
| Perplexity | 297.477 |