50. All of the following transactions are exempt from rules regarding imputed interest with the exception of A) taxpayer purchases newly issued bond for $700 (face value of $1,000). I B) taxpayer sells land for $135,000 with payment due in 5 years and no stated interest. C) taxpayer sells his home gym equipment for $2,800 with payment due in one year and no stated interest D) taxpayer purchases a sailboat costing $2,500 for weekend boating trips; the full price payable in five months and no stated interest