Brice sells a piece of raw land with a basis of $10,000 which he has owned for years as an investment. What are the tax consequences to Brice, a cash-basis taxpayer, for the following consideration received:

a. Cash of $30,000

b. Motel worth $50,000, subject to $20,000 of liabilities

c. Installment note due in one year without interest with a face value of $30,000 and a fair marker value of $27,000

d. Same as (c), but Brice elects out of installment reporting