Lola, who normally uses the cash method of accounting, sold a printing press used in business (not inventory) on February 1, 2019 for a total of 400,000: 50,000 cash down payment, and a 350,000 installment note payable 50,000 on August 1, 2019, 200,000 on August 1, 2020, and 100,000 on August 1, 2021. Along with each installment payment will be an additional payment representing adequate interest on the then outstanding balance (i.e., ignore the imputed interest rules, unless otherwise requested). The adjusted basis of the asset sold is 150,000 which represents an original basis of 250,000 less depreciation of 100,000. Discuss the taxable gains from these facts including their nature and when those gains are included in taxable income