Marvin Is Selling His Business as a Total Entity

Marvin is selling his business as a total entity. The buyer has offered a very large down payment, but Marvin would prefer a lower down payment and a longer repayment period. Why?

A) To reduce Marvin's annual tax liability on the profit of the sale.
B) To allow the buyer time to turn a profit before having to make large payments.
C) To provide a steady income to Marvin during his retirement.
D) To avoid capital gains taxes on the sale of the assets.