The Installment Sale Method of Accounting Applies to Which of the Following

Multiple Choice

The installment sale method of accounting applies to which of the following?

A) $89,300 gain realized on sale of business inventory.
B) $798,600 gain realized on sale of common stock in a publicly held corporation.
C) ($41,500) loss realized on sale of land used in a trade or business.
D) None of these choices are correct