| on the capital gain | 9 | other |
| on the gift | 7 | other |
| at the basic rate | 3 | manner |
| donor → pay → tax | 18 |
| donor → pay → the tax | 5 |
| donor → pay → income tax | 4 |
| donor → receive → tax | 3 |
| negative | neutral | positive |
| 0.152 | 0.730 | 0.117 |
| Raw frequency | 30 |
| Normalized frequency | 0.442 |
| Modifier score | 0.700 |
| Perplexity | 277.560 |