An Installment Sale Is Best Defined as

An installment sale is best defined as

A) any disposition of property in which at least three payments are received.
B) any disposition of property in which the installment method is elected by the taxpayer.
C) any disposition of property where at least one payment is received after the close of the taxable year in which disposition occurs.
D) any disposition of publicly traded securities or inventory where at least one payment is received after the close of the taxable year in which disposition occurs.