Linda is selling land she has owned for many years. The land cost $80,000 and will sell for $200,000. The buyer has offered to pay $100,000 down and pay the balance next year plus interest at 8%. Assume that Linda’s after tax rate of return on investments is 10%. Would she be better off receiving the installment payments or receiving cash? Assume her ordinary income is taxed at 28% and that long-term capital gains are taxed at 15%.