Do any of the transactions below qualify for installment reporting? If not, why not?

a. Sale of property in December, with payment received in full the following January at a gain

b. Sale of property at a loss, payments to be received in equal annual installments over seven years

c. Exchange of like-kind investment property where the transfer took place in two different years

d. Sale in one year at a gain, 90 percent of the proceeds received immediately, the remaining 10 percent in year two

e. Sale of securities at a gain, the proceeds being 13 percent a year of current fair market value to be received over the life of the seller

f. Sale of stock with zero basis for 10 percent of the gross life of the gross sales of a business for 11 years