| in the year of sale | 2 | temporal |
| below phase-out | 2 | temporal |
| deduction → be → taxable | 3 |
| deduction → be → taxable income | 3 |
| deduction → have → taxable income | 3 |
| negative | neutral | positive |
| 0.253 | 0.684 | 0.063 |
| Raw frequency | 9 |
| Normalized frequency | 0.195 |
| Modifier score | 0.500 |
| Perplexity | 115.910 |