.Which of the following taxpayers may report the sale of their property as an installment sale?

Franklin. He sold a tractor to Roberto for $9,000. Roberto made two payments, one payment of $3,500 on May 15 and one payment of $5,500 on September 15 of the tax year. Franklin paid $7,000 for the tractor when it was new; it had fully depreciated before he sold it.

Janet. She sold her entire inventory, valued at $8,000, to Marvin for $12,000. Marvin intends to pay Janet $4,000 per year, plus interest, for the next three years.

Juan. He sold a plot of land for $50,000. He purchased the land for $45,000 and paid $10,000 to improve it. His buyer intends to pay for the land over five years.

Sara. She sold a rental condominium for $125,000. She purchased it for $90,000 and had claimed $20,000 in depreciation. Her buyer intends to pay her $20,000 per year plus 6% interest for five years.