470
He called the arrangement ` ` a factual sham ' ' that ` ` lacked objective economic substance and a subjective business purpose other than the tax benefits flowing from the interest deductions . ' '
 He
Please list all entity words in the text that fit the category. Output format is "word1, word2". 
Option: geographical social political, organization, person, location, facility, vehicle, weapon 
Text: {0} 
Answer:
 He