| as a grantor trust | 4 | manner |
| properly | 3 | degree |
| on his personal income tax returns | 3 | location |
| income → be → reported | 12 |
| income → be → reportable | 8 |
| negative | neutral | positive |
| 0.148 | 0.773 | 0.079 |
| Raw frequency | 20 |
| Normalized frequency | 0.451 |
| Modifier score | 1.000 |
| Perplexity | 58.640 |