单选题 An analyst does research about the installment method and gathers the following information about a piece of property transaction:
·Sales price is $800000
·Cost of the property is $350000
·Down payment received by seller is $150000
Under the installment method, the profit recognized by the seller attributable to the down payment is closest to:
A. $0
B. $84375
C. $192857

【正确答案】 B
【答案解析】[解析] profit=[($800000-$350000)/$800000]×$150000=$84375。