| for damage to them | 10 | purpose |
| for penalty | 5 | purpose |
| to capital gains tax | 3 | transitive-object |
| return → be → liable | 19 |
| return → be liable to → treated | 3 |
| negative | neutral | positive |
| 0.349 | 0.619 | 0.032 |
| Raw frequency | 22 |
| Normalized frequency | 0.311 |
| Modifier score | 1.000 |
| Perplexity | 350.948 |