For each of the following independent situations, identify whether the item would be primarily a tax or a nontax factor in performing tax planning.
a. The taxpayer lost a quarter of her net worth when the dot-com bubble burst and does not want to own any investments with risk such as stocks.
b. The taxpayer hates to pay any federal income taxes and would rather pay an equal amount of money to an accountant or attorney than pay taxes to the federal government.
c. The taxpayer has a large capital loss carryforward from last year.