Christopher regularly invests in tech company stocks, hoping to become wealthy by making an early investment in the next high-tech phenomenon. In 2002, Christopher purchased 3,000 shares of Flicks-Net, 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 considered qualified small business stock.

In 2015, Christopher sold 800 of the shares (at $325 per share) to reserve a seat on Virgin Galactic's first space flight. What regular income tax consequences and AMT consequences arise for Christopher as a result of the sale of these shares?