All of the Following Transactions Are Exempt from Rules Regarding

All of the following transactions are exempt from rules regarding imputed interest with the exception of

A) taxpayer purchases newly issued bond for $700 (face value of $1,000) .
B) taxpayer sells his home gym equipment for $2,800 with payment due in one year and no stated interest.
C) taxpayer purchases a sailboat costing $2,500 for weekend boating trips; the full price payable in five months and no stated interest.
D) taxpayer sells land for $135,000 with payment due in 5 years and no stated interest.