of the following taxpayers would like to report a sale as an installment sale. Which of thetolowing taxpayon may to so? Jorge, who sold his entire inventory valued at $15,000 to Quentin for $23,000 Quentin nternds t payhin 8.00pyrb the next three years.Y Rowland, who sold a backhoe to Thomas for $5,000, paid in two annual instalments. Rowland pae 00ar when it was new and had fully depreciated it before he sold it. Carolyn, who sold a rental condo for $120,000. She purchased it for $75,000 and had claimed $25.000 depreciation Her intends to pay $20,000 per year plus 6% interest for six years. Elena, who sold a plot of land for $52,000. She purchased it for $33,000 and paid $22,000 for improvements, Her buyer intends to pay for the land over five year 55600