Marlon sold his qualified small business corporation to his son as an installment sale. The maximum reserve that can be in any one year is the lesser of (outstanding proceeds /total proceeds) X capital gains and:

a. 1/5 of capital gains X (9-n) where n is the number of years since the property was sold.

b. 1/10 of capital gains X (10-n) where n is the number of years since the property was sold.

c. 1/5 of capital gains X (10-n) where n is the number of years since the property was sold.

d. 1/10of capital gains X (9-n) where n is the number of years since the property was sold.