| Typicality: | 0.459 |
| Saliency: | 0.490 |
| on the adviser’s judgment | 14 | other |
| on information | 10 | other |
| reasonably | 7 | degree |
| taxpayer → rely in → good faith | 23 |
| taxpayer → relied in → good faith | 8 |
| taxpayer → be relied in → good faith | 6 |
| negative | neutral | positive |
| 0.140 | 0.681 | 0.179 |
| Raw frequency | 37 |
| Normalized frequency | 0.490 |
| Modifier score | 0.500 |
| Perplexity | 234.743 |