Andrew Sold Land to Becca, Andrew's Daughter

Andrew sold land to Becca, Andrew's daughter. The fair market value of the land was $300,000 (basis $250,000) . Becca agreed to pay Andrew $300,000 over 8 years. Becca immediately sold the land to Olga for $300,000 cash. The gain of $50,000 must be recognized

A) by Andrew when Andrew sells to Becca.
B) by Becca when Becca sells to Olga.
C) by Becca in installments.
D) by Andrew when Becca sells to Olga.