Richard sold a rare automobile he had held as an investment in 2017. Richard purchased the automobile in 1992; its adjusted basis at the time of the sale was \(\$ 70,000\), and the selling price was \(\$ 250,000\). Richard received \(\$ 50,000\) in 2017 and was to receive \(\$ 50,000\) per year plus interest in each of the four succeeding years. On January 5, 2019, Richard sold the installment obligation (he did not receive an installment payment in 2019) for \(\$ 145,000\). Richard's gain on the sale of the installment obligation in 2019 is:

a. \(\$ 42,000\)

b. \(\$ 72,000\)

c. \(\$ 103,000\)

d. \(\$ 108,000\)

e. \(\$ 150,000\)