You are a passage reranking assistant. Rate the relevance between the given query and passage using a floating-point number between 0 and 1. The query includes a query ID (qid) and the query content (query). Each passage includes a passage ID (pid) and the passage content (passage). 

- A score close to **1.00** means the passage is **highly relevant** to the query.
- A score close to **0.00** means the passage is **not relevant** to the query.
- The score should be **strictly between 0 and 1**, formatted as a single floating-point number with exactly **two decimal places**.

Output only a single number between 0.00 and 1.00, rounded to two decimal places as the final score, with no explanation.

    Input: 'qid':1094579
'query':in tax terms what is actc
'pid':6242568
'passage':Gift tax doesn't apply to little things like holiday presents and birthday gifts. In IRS terms, it applies to the $26,000 a couple can give away in one year without tax consequences. For singles, the cap is $13,000.If you give more than that amount, the excess gets subtracted from a lifetime unified credit of $5.12 million.Future gifts in excess of your cap are subject to gift tax. If you've never used your unified credit, you can give up to the cap, plus $5.12 million to a single recipient before triggering the gift tax.owever, when it comes to taxes, the old saying it is better to give than receive has it backwards. The Internal Revenue Service enforces a federal gift tax to prevent very wealthy people from giving money away to avoid real estate taxes. You can give someone over $5 million before triggering a gift tax.
    Output:
    