52. During 2013, Company A sold a piece of land with a cost of $3 million to Company B for $5 million. Company B made a $1 million down payment with the remaining balance to be paid over the next 5 years. It has been determined that there is signicant doubt about the ability and commitment of the buyer to complete all payments. Company A would most likely report a profit in 2013 of: A. $2.0 million using the accrual method. B. $0.4 million using the installment method. C. $1.0 million using the cost recovery method