Each of the following situations would be considered a disposition of an installment obligation EXCEPT A. An installment obligation assumed by a new buyer at a rate of interest higher than the rate paid by the original buyer. B. An installment obligation for which you accept part payment on the balance of the buyer's installment debt to you and forgive the rest of the debt. C. An installment obligation that has become unenforceable. D. An installment obligation that you give as a gift