5. Ralph and Sandy are equal general partners in a funeral home business. The RS Partnership reports income from sales of caskets on the accrual method and income from services on the cash method. The assets of the RS Partnership, including goodwill, are as follows: Asset Cash Accounts Receivable Inventory Funeral Home Equipment Goodwill Adjusted Basis $ 20,000 $ 20,000 $ 50,000 $150,000 $ 60,000 $ 0 F.M.V. $ 20,000 $ 50,000 $ 70,000 $200,000 $100,000 $ 60,000 All of the gain inherent in the equipment is 1245 gain; none of the gain inherent in the funeral home is 1245 gain. Ralph's basis for his interest in the RS Partnership is $150,000. Ralph sold his interest in the partnership to Sandy for $520,000, of which $130,000 was payable at the closing. The remaining $390,000, with adequate interest, was due two years later. To what extent may Ralph report the sale using the 453 installment method?