A taxpayer has sold property (land) for $200,000 that was originally purchased for $70,000. The property was sold to an arm’s-length party (not related). The terms of sale involve a cash payment of $100,000 on closing, with the balance to be paid at $20,000 per year for five years, with no interest charged on the unpaid balance. For tax purposes, what types of income may result for the vendor from this transaction?