Bill Jones sold an apartment building in May 2016 for a small amount of cash and a note payable with payments beginning in 2017. Principal and interest payments are due annually on the note in April of 2017 through 2021. Bill died in 2016. He willed all his assets to his daughter Joan. Bills gross estate is about $6 million, and his estate tax deductions are small. What tax issues would the executor of his estate consider with respect to reporting the sale of the building and the collection of the installments?