In December 2021, Soraya Corporation sold land it held as an investment. The corporation received $50,000 in 2021 and a note payable (with adequate interest) for $150,000 to be paid in 2023. Soraya Corporation’s cost of the land was $80,000. The corporation has a $90,000 net capital loss carryover that will expire in 2021. Should Soraya report the sale in 2021 or use the installment method to report the income as payments are received?