Consumer purchases a car for $13,000, paying a $3,000 cash down payment and financing the other $10,000. In the first year, in addition to the down payment, Consumer pays $1,000 principal and $1,200 interest on the car loan. If the goal is to tax value added in a manner that promotes administrative simplicity, how should the car sale and loan be treated? If for political reasons, it is necessary to permit the sale to be reported as installment payments are received, how should the car sale and loan be treated?