When is seller financing NOT used?
(A) The seller desires to take advantage of the installment method of reporting the gain
from sale
(B) The buyer does not qualify for long term mortgage credit because of low down
payment or difficulty meeting monthly payments
(C) Third-party mortgage financing is less expensive or easily available
(D) The seller desires to artificially raise the price of the property by offering a
lower-than-market interest rate on the mortgage
Tom invested $20,000 in a limited partnership. His share of liabilities from mortgage
debt was initially $45,000. The property suffered a loss in income during the first year,
of which Tom’s share was $5,000. However, in years two through four income allocated
from the account equaled a total of $9,000 ($3,000 per year). The reduction in debt at
the end of year 4 from amortization of the loan is equal to $1,100. What is Tom’s basis
in the partnership interest at the end of year 4?
(A) $67,900
(B) – $9,900
(C) $77,900
(D) $70,100