Taxpayer sells a building for $500,000. $100,000 is paid down and the remaining amount is payable $100,000 a year for 4 years. The $400,000 note accrues interest at an acceptable rate. The taxpayer pledges the note for a loan from a bank. What if any tax consequences are there to the seller of ledging the note? Would there be any other tax consequences if the taxpayer in the previous question sold the building for $10MM and the note was for $9MM?