| Typicality: | 0.333 |
| Saliency: | 0.194 |
| at the time of the gift | 6 | temporal |
| basis → be adjusted to → fair market value | 3 |
| basis → be stepped to → fair market value | 3 |
| negative | neutral | positive |
| 0.190 | 0.766 | 0.044 |
| Raw frequency | 6 |
| Normalized frequency | 0.194 |
| Modifier score | 0.500 |
| Perplexity | 55.278 |