| to the recipient | 7 | transitive-object |
| for any other fees | 4 | purpose |
| potentially | 2 | degree |
| grant → be → taxable | 20 |
| grant → be → taxable income | 7 |
| grant → be considered → taxable income | 6 |
| negative | neutral | positive |
| 0.170 | 0.777 | 0.053 |
| Raw frequency | 33 |
| Normalized frequency | 0.334 |
| Modifier score | 1.000 |
| Perplexity | 155.177 |