Which of the following is an advantage of selling property using the installment sale method? Spreading the gain over the years of payment may help lower the taxpayer's capital gain tax. The seller is shielded from losses in the event the buyer fails to make all the payments. The seller can effectively lock in the capital gain tax rate on their profit, potentially lowering their taxes in the future, even if tax laws change before the installment sale is completed. Recaptured depreciation can be reported over the years of payment, which may help reduce the amount of ordinary income that must be recognized under the depreciation recapture rules