Marvin Is Selling His Business as a Total Entity

Marvin is selling his business as a total entity.The buyer has offered a very large down payment,but Marvin would prefer a lower down payment and a longer repayment period.What is the most likely reason for this?

A) To reduce Marvin's annual tax liability on the profit of the sale.
B) To allow the buyer time to turn a profit before having to make large payments.
C) To provide a steady income to Marvin during his retirement.
D) To avoid capital gains taxes on the sale of the assets.