A clothes dryer is an essential home appliance. The adjective "essential" makes this an opinion.
The sum of 5 and 3 is 7. This is a false statement of fact.
Donate to the American Cancer Society. This is neither a fact nor an opinion. It makes no claim.
September 11, 2001, is a day of infamy. This is an opinion even though most Americans would agree with it.
Diet is an important element in maintaining a healthy body. This is a true statement of fact.