| from gross income | 14 | other |
| from taxpayers' claims | 9 | other |
| from denominator | 4 | other |
| income → be → excluded | 50 |
| income → be excluded under → section | 4 |
| negative | neutral | positive |
| 0.278 | 0.688 | 0.035 |
| Raw frequency | 54 |
| Normalized frequency | 0.616 |
| Modifier score | 0.750 |
| Perplexity | 391.001 |