44. The look-back interest adjustment involves the A) calculation of interest on an installment sale. B) calculation of gross profit on an installment sale collection. C) calculation of additional tax due if actual cost rather than estimated cost had been used on the percentage of completion method. I D) calculation of interest on additional tax that would have been due if actual cost rather than estimated cost had been used on the percentage of completion method. I 45. An installment sale is best defined as A) any disposition of property in which at least three payments are received. B) any disposition of property in which the installment method is elected by the taxpayer. C) any disposition of property where at least one payment is received after the close of the taxable year in which disposition occurs, D) any disposition of publicly traded securities or inventory where at least one payment is received after the close of the taxable year in which disposition occurs