Which of the following scenarios for a taxpayer would be the most likley to benefit from an installment plan? A business who sold: 1. A business-use car, when the sales price is more that the taxpayer's basis after deductions for depreciation allowed or allowable are made. 2. Their main home, with the gain on the sale is less than their allowable exclusion. 3. A plot of land, purchased and held as an investment and the land was sold at a loss. 4. Their business-use machine for less than the basis, after deductions for depreciation allowed or allowable are made.