All of the following taxpayers would like to report a sale as an installment sale. Which of the following to payers may do so? Jorg, who soldi entire inventory valued at $15.000 lo quen for $23,000. Quentin intends to pay $8.000 per year for the next three years Rowland, who sold a backhoe to Thomas for $5,000 Thomas made to payments, one payment of $2.500 on February 3, 2017 and one payment of 2.500 on December 15, 2018 Rowland was now and had fully deprecated before he dit Carolyn, who sold a rental condo for $120,000 She purchased for $75,000 and had come 125.000 deprecanon Horbyer intends to pay $20.000 per year plus res for years Elena, who sold a plot of land for 352,000 She purchased for $33,000 and paid $22,000 for improvements. Her buyer tends to pay for the land over five years for the whet