Test- Tax Analyst Certification Test (2022) These topics relate to disposition of business assets and are covered in the Advanced Dispositions: Recapture an Installment Sales (2021) course Question 52 of 75. All of the following taxpayers would like to report the sale as an installment sale. Which of the following taxpayers may do so? Roger, who sold his entire inventory, valued at $14,000, to Saul for $24,000. Saul intends to pay him back $9,000 per year for the next three years. Ryan, who sold a backhoe to Glen for $6,000. Ryan paid $7,000 for the equipment when it was new and had fully depreciated it before he sold it. Yehudit, who sold a rental condo for $139,000. She had purchased it for $70,000 and claimed $25,000 depreciation. Her buyer will assume her $14,000 m to pay $25,000 per year plus 6% interest for five years. Shelley, who sold a plot of land for $58,000. She purchased it for $45,000 and paid $25,000 for improvements. Her buyer intends to pay for the land over Mark for follow up Question 53 of 75. Jacine sold a plot of land to Evan on July 31, 2021. The sale price was $25,000, and Jacine's basis in the property was $15,000. Evan made on during 2021 and agreed to pay an additional $5,000 each year, plus interest, for the next four years. Using the installment method, what is Ja 2021?