21. What impact does the AMT have on the tax rate applied to an individuals capital gains?

22. How did the change in tax law under the Tax Cuts and Jobs Act of 2017 impact the treatment of alimony when calculating taxable income?

23. Which personal expenditures are not deductible as itemized deductions under the Tax Cuts and Jobs Act of 2017?

24. Summarize the charitable contribution rules for contributions of property (not cash) to a qualifying charitable organization.