Tony sold real estate with a fair market value of $250,000 to his daughter Mary. Terms of the installment sale did not specify an interest rate. Income tax on this sale will be computed: Question 8 options: a) By treating a statutory portion of the deferred payments as interest paid by the seller b) By acting as if interest was paid at a statutory rate, compounded semiannually c) Using payments based only on the fair market value of the property d) By imputing interest using the Average Percentage Rate at the time of the sale