Capital Gain on selling Rental Property to my son with owner finance loan

[Princeton Street]

If I provide the loan to my son to purchase the rental property I own at FMV (for example a 20 years loan with monthly payment distributed )

Do I report full amount capital gain when sales established? or I only need to report actual gain I received during the tax year?

[Bsch4477]

When you file your 2024 tax return report the net gain from the sale when the sale occurred as well as the interest paid to you for the year.