All of the Following Deferred Payment Sales Qualify for Installment

All of the following deferred payment sales qualify for installment reporting except:

A) Sale of depreciable property at a gain to seller's brother
B) Transfer of a building subject to a mortgage in excess of basis where no other consideration is paid
C) Sale of real property used in a trade or business
D) Sale of depreciable property to the seller's 82 percent owned corporation