| between the transferor’s cost basis | 4 | other |
| with gifts of appreciated assets | 3 | other |
| recipient → be → taxed | 5 |
| recipient → be taxed on → the difference | 3 |
| negative | neutral | positive |
| 0.320 | 0.645 | 0.035 |
| Raw frequency | 8 |
| Normalized frequency | 0.186 |
| Modifier score | 0.500 |
| Perplexity | 122.828 |