5. Are there circumstances in which preferentially taxed income (long term capital gains and qualified dividends) is taxed at the same rate as ordinary income? Explain. 7. What is the difference between earned and unearned income? 12. In very general terms, how is the alternative minimum tax system different from the regular income tax system? How is it similar? 24. What are the primary factors to consider when deciding whether a worker should be considered an employee or a self-employed taxpayer for tax purposes