Christopher regularly invests in technology company stocks, hoping to become wealthy by making an early investment in the next high$-$

tech phenomenon. In $2013,$ Christopher purchased $3,000$ shares of FlicksNet, a film rental company, for $$15$ per share shortly after the

company went public. Because Christopher purchased the shares in their initial offering, the shares are qualified small business stock. In

$2021,$ Christopher sold $800$ of the shares $($at $$325$ per share$).$

What regular income tax consequences and AMT consequences arise for Christopher as a result of the sale of these shares?

If an amount is zero, enter $"0".$

Christopher will include $

$$ of the gain realized on sale in his $2021$ taxable income. For AMT purposes,

$

$x$ of the gain is an AMT preference.