Charlotte Sold Her Unincorporated Business for $360,000 in 2010

Charlotte sold her unincorporated business for $360,000 in 2010.The sales contract allocated $150,000 to equipment,$110,000 to land,and $100,000 to goodwill.Charlotte had a $0 basis in the goodwill,the land cost $60,000,and the equipment originally cost $250,000 but it was fully depreciated.What is the amount of the gain eligible for installment sales treatment?

A) $0.
B) $150,000.
C) $145,000.
D) $255,000.
E) None of the above.