A taxpayer is selling land held for investment purposes. Payments will be received under the terms of a fiveminusyear installment note. Which of the following circumstances would suggest consideration of an election out of the installment$$ method?

A$.$

A taxpayer plans to reduce her employment to partminustime next year when she has her first child. She believes she will continue partminustime until the child starts kindergarten.

B$.$

A taxpayer has a substantial capital loss carryforward.

C$.$

A taxpayer currently works fullminustime but next year will start a twominusyear leave from work while pursuing an MBA degree.

D$.$

Installment sale treatment is mandatory.