| Typicality: | 0.430 |
| Saliency: | 0.421 |
| for the tax position | 11 | other |
| for such treatment | 8 | other |
| taxpayer → have → reasonable basis | 18 |
| taxpayer → have → reasonable grounds | 5 |
| taxpayer → provide → reasonable explanation | 3 |
| negative | neutral | positive |
| 0.312 | 0.629 | 0.059 |
| Raw frequency | 26 |
| Normalized frequency | 0.421 |
| Modifier score | 0.500 |
| Perplexity | 226.458 |