Finance

A Virginia home seller who carries back a purchase money mortgage from the buyer enjoys what advantage?

AThe seller must pay the buyer's taxes
BThe seller receives monthly principal and interest payments and avoids immediate capital gains recognition under the installment sale method✓ Correct
CThe property is transferred to the lender
DThe buyer owns the property immediately without a deed

Explanation

Seller financing under an installment sale allows the seller to receive payments over time and potentially defer capital gains taxes under IRS installment sale rules, spreading taxable income over the payment period.

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