| timely | 13 | temporal |
| for the taxable year | 6 | temporal |
| generally | 2 | degree |
| election → be made by → extension | 12 |
| election → be made on → extension | 12 |
| election → be made with → extension | 3 |
| negative | neutral | positive |
| 0.095 | 0.863 | 0.042 |
| Raw frequency | 27 |
| Normalized frequency | 0.298 |
| Modifier score | 0.500 |
| Perplexity | 220.010 |