Fte Following Statements About Dispositions of Installment Obligations Are All

fte following statements about dispositions of installment obligations are all true, except:

A) If a father sells property at a gain to his daughter for an installment obligation, then forgives one of more installments, gain is recognized by the father, or his estate.
B) A sale of an installment obligation to the spouse for its fair market value does not accelerate the gain.
C) A gift of an installment obligation triggers gain, even if no consideration is received.
D) If the seller elected out of the installment method, a disposition of the obligation may result in a loss, but not in gain, since the gain was recognized up-front.