Free Form is fun to experiment with as there it features no rigid structure. You can write however you want, whatever you want. The danger with Free Form is that you’ve still got to ensure that there is enough melodic “ear candy” or motif usage so that the listener will have something to grab onto and remember your work.
Capital gains, meanwhile, is the profit made from the sale of a property or investment. It typically applies to things like selling real estate or stocks, and is taxed at a lower rate of 20%, so long as the seller owned the asset for more than a year (long-term capital gains).