Of the many topics we looked at this semester, which do you think would be most difficult

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Question:

Of the many topics we looked at this semester, which do you think would be most difficult to explain to a tax client? Why?
The topics are

3: Gross Income Inclusions and Exdlusions
4: Adjustments for Adjusted Gross Income
5: Itemized Deductions
6: Self Employed Business Income (Line 12 of Schedule 1 and Schedule C)
7: Capital Gains and Other Sales of Property
8: Rental Property, Royalties, and Income from Flow-Through Entities 9: Tax Credits
10: Payroll Taxes
12: Special Property Transactions 13: At Risk/Passive Activity Loss Rules and the Individual Alternative