Art Rutter sold an apartment building in May 2019 for a small amount of cash and a note payable with payments beginning in 2020. Principal and interest payments are due annu-ally on the note in April of 2020 through 2024. An died in August 2019. He willed all his assets to his daughter Amelia. Art's gross estate is about $16 million, and his estate tax deductions are very small. What tax issues should the executor of his estate consider with respect to reporting the sale of the building and the collection of the installments?