Grant Corporation sells land (a noninventory item) with a basis of $57,000 for $100,000. The buyer will pay on an installment basis in five equal annual payments, starting in the current year. The E&P for the year of sale will be increased as a result of the sale (excluding federal income taxes) by

a) $0

b) $8,600

c) $43,000

d) $100,000