Olno Inc. has a $52,100 capital loss carryforward into its current taxable year that will expire at the end of the year. During the year, Olno realized a $141,900 capital gain on sale of land. The purchaser paid 10 percent down and gave Olno an interest-bearing note for the 90 percent remainder of the sale price. Under the installment sale method, Olno will recognize $14,190 gain this year and $14,190 in each of the following nine years. If Olno's marginal tax rate is 21 percent and it uses a 6 percent discount rate to compute NPV, should Olno elect out of the installment sale method?