Which of the following statements is incorrect concerning the disposition of an installment note? a. Installment treatment is not allowed for sale of securities traded on established markets. b. The installment method may not be used to report gains from sales of any property produced in the business of farming c. Failure to charge adequate interest may result in imputed interest at Federal rate. d. Disposition of property by related purchaser within 2 years after the sale generally accelerates recognition of gain on installment obligation for related seller.