Arthur's nephew, Tom, has always been Arthur's favorite. Arthur has always thought of him as a son. Tom has worked closely with Arthur at Bell's Animal Care Center and is considered by Arthur to be a top-notch veterinarian. Assume Arthur is considering retirement and has decided to transfer Bell's Animal Care Center to Tom using a self-canceling installment note (SCIN). All of the following statements regarding SCINs are correct except 

A) any remaining gain on the transaction is not included in Arthur's estate income tax return. 

B) installment payments cease upon Arthur's death. 

C) SCINs can be secured by collateral. 

D) Arthur is able to bargain for a higher price or higher interest rate.