On January 1^stof this year, Linda sold a piece of land that she had bought years earlier to George. Lindas basis in the land was $75,000 and she sold it for $100,000. It was agreed that George would pay Linda $10,000 as a down payment and would make installment payments of $15,627.65 for the next 9 years including 10% interest. His first installment payment was due and payable December 31^stof this year. What is Lindas tax consequence of this transaction this year?