Under an installment sale, Seller sells his commercial Realty in December 1st for $1,000,000 and accepts down payment $200,000 and a 15 year mortgage at 5% interest rate. At the time of sale, the adjusted basis was $ 300,000 and mortgage balance of $ 100,000 with a lending Institution. This mortgage is paid off at closing. Buyer signs a promissory note for the balance of $800,000. All monthly installments were paid accordingly during coming year. a. The net cash flow upon sale of property was $1,000,000 b. The net cash flow upon sale of property was $800,000 c. The net cash flow upon sale of property was $200,000 d. The net cash flow upon sale of property was $100,000