Transcribed image text: Question 22 of 75. All of the following taxpayers would like to report a sale as an installment sale. Which of the following taxpayers may do so? Jorge, who sold his entire inventory valued at $15,000 to Quentin for $23,000. Quentin intends to pay him $8,000 per year for the next three years. O Rowland Rowland, who sold a backhoe to Thomas for $5.000. Thomas made two payments, one payment of $2,500 on February S. 2018, and one payment of $2.500 on December 15 2018 Rowland paid $6.000 for the equipment when it was new and had fully depreciated it before he sold it. Carolyn, who sold a rental condo for $120.000. She purchased it for $75,000 and had claimed $25,000 depreciation. Her buyer intends to pay $20,000 per year plus 6% interest for six years. U Elena, who sold a plot of land for $52.000. She purchased it for $33.000 and paid $22,000 for improvements, her boyo intends to pay for the land over five years. Mark for follow up