Gail sold her condo to robert and meets with her accountant to discuss the tax consequences of the sale. her accountant informs her that she should be able to report the gain from the sale of her condo on the 453 installment method since she received two payments from robert after: 

A. the close of the tax year. 

B. the date of the sale. 

C. the close of the transaction. 

D. the down payment is received