Thanks! This is very helpful @Mike9241 So, based on your response, I conclude that:
The safest appriach is to recognize the gains in 2022 (and pay the tax by April 15, 2023), because even if the “installment sale method” may have been applicable in my case, I can simply claim that I opted out ot it (especially since in my sales agreement does not provide for any interest)... This way IRS will never have an issue! Correct?
Thanks again!
