Dana acquired rental property in June 2003 for $380000 and sold it in October 2012. $30000 in straightline depreciation has been taken on the house. A
run-up in housing prices in San Diego allowed him to sell the house for $570000. He received $170000 when the buyer sold some investments and additoinal
$200000 when the buyer closed a loan from the bank and took $200000 not from the buyer payable on the anniversary of the sale date in 10 installments of
$20000 each plus interest on the unpaid balance. Using the installment methiod calculate his taxable gain in the year of the sale.