Which of the following statements is true regarding installment sales under Section 453? Group of answer choices If a taxpayer would like to use the installment method to report a sale, the taxpayer must make an election. An accrual method taxpayer selling inventory may use the installment method. A individual may use the installment method for a stock sale. Depreciable property sold to a related party will always qualify for installment reporting. For purposes of Section 453, obligations payable on demand are typically treated as cash