Tonya purchased land for investment purposes in 2013 for $21,000. In 2016, she sells the land for $36,000. The terms of the sale require the purchaser to pay Tonya $12,000 per year for three years with interest of 6% on the unpaid balance. Tonya also sells stock that she paid $28,000 for in 2014 for $16,000.

Identify the tax issue(s) posed by the facts presented. Determine the possible tax consequences of each issue that you identify.