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Tim vende un terreno a Brad por $90,000. Tim compr originalmente el terreno por $50,000. Brad acepta pagarle a Tim seis cuotas anuales de $15,000

Tim vende un terreno a Brad por $90,000. Tim compr originalmente el terreno por $50,000. Brad acepta pagarle a Tim seis cuotas anuales de $15,000 cada una. En el tercer ao, Brad hace su tercer pago de $15,000. Cunta ganancia imponible reconocer Tim en el tercer ao? $5,000 $6,667 $15,000 $13,333 Toda la ganancia imponible debe reconocerse en el primer ao.

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