46. The installment method may be used for sales of all kinds of property with the exception of A) real property. B) personal property. C) capital assets. D) marketable securities. 47. Han is an accrual-basis taxpayer who owns a furniture store. The furniture store had the following sales of inventory: Collections in Year of sale Installment sales Gross Profit 2021 2019 $60,000 $30,000 $20,000 2020 100,000 50,000 30,000 2021 250,000 125,000 40,000 For tax purposils, Han should report gross profit for 2021 of A) $40,000 B) $65,000. C) $90,000. D) $125,000