David sold a building for $1,000,000 on March 8 this year. The building had an adjusted basis of $400,000. The agreement specified a down payment of $200,000 this year, with the remaining $800,000 sales price to be paid over a four-year-note term at 10% interest (the next 4 years). How much of the down payment is recognized as capital gain this year? $0. $100,000. $120,000. $80,000