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33. All of the following are considered related for purposes of Section 453(e) installment sales except A) parents. B) children C) sister. D) controlled corporation. 34. All of the following transactions are exempt from rules regarding imputed interest with the exception of A) taxpayer purchases newly issued bond for $700 (face value of $1,000). B) taxpayer sells land for $135,000 with payment due in 5 years and no stated interest. C) taxpayer sells his home gym equipment for $2.800 with payment due in one year and no stated interest. D) taxpayer purchases a sailboat costing $2,500 for weekend boating trips, the full price payable in five months and no stated interest. 35. Prior Corp. plans to change its method of accounting for supplies. Both the old and new methods are acceptable. Which of the following statements is correct regarding the change? A) The taxpayer will need to amend prior returns to reflect the new method. B) The taxpayer will report the full amount of change in the current tax return. C) The taxpayer will report the net adjustment over four years. D) The taxpayer will report the net adjustment and pay the tax when it files the Form 3115