| Typicality: | 0.430 |
| Saliency: | 0.421 |
| for the production of income | 5 | purpose |
| for conducting a trade | 4 | purpose |
| under section | 2 | other |
| taxpayer → deduct → ordinary and necessary expenses | 15 |
| taxpayer → be able to → deduct expenses | 5 |
| taxpayer → be allowed to deduct → ordinary and necessary expenses | 3 |
| taxpayer → be able to → deduct certain expenses | 3 |
| negative | neutral | positive |
| 0.136 | 0.802 | 0.063 |
| Raw frequency | 26 |
| Normalized frequency | 0.421 |
| Modifier score | 0.500 |
| Perplexity | 20.836 |