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Sean sold a plot of land with a basis of $22,000 on January 1, 2022, to Nora for $35,000. Nora agreed to pay $5,000 per

Sean sold a plot of land with a basis of $22,000 on January 1, 2022, to Nora for $35,000. Nora agreed to pay $5,000 per year plus interest for years 2022 through 2028. What is Sean's taxable gain for 2022 using the installment method?

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