LO$\mathrm{.}4$ On June $30,2023,$ Kelly sold property for $$240,000$ cash and a $$960,000$ note due on September $30,2024.$ The note pays $6\%$ interest, which is equal to the Federal rate. Kelly$$s cost of the property was $$400,000.$ She is concerned that Congress may increase the tax rate that will apply for the year when the note is collected. Kelly$$s after$-$tax rate of return on investments is $6\%.$

What can Kelly do to avoid the expected higher tax rate?

Assuming that Kelly$$s marginal combined Federal and state tax rate is $25\%$ in $2023,$ how much would the tax rates need to increase to make the option identified in part $($a$)$ advisable?