The seller wants more money than the buyer can come up with, so the buyer offers the seller an antique car worth $45.000. How is this handled? Buyer reports the $45,000 car as stolen Buyer adds $45,000 to the cash downpayment and any assumed mortgages to arrive at his or her purchase price Nothing needs to be done, since no cash exchanged hands Seller reports the $45,000 as ordinary income