I have a client that sold his business in 2024 and will receive installment payments over a few years. He operates on the accrual method. My understanding is that accrual based businesses must recognize income on inventory and depreciated items in the year of sale regardless if form 6252 is filed. If that's the case, he'll have to pay taxes on depreciation recapture ($150,000) and $20,000 in inventory. The buyer did not pay for the inventory until 2025. We filed an extension. Do you think we would be able to file form 3115 to change from accrual to cash for 2024 and avoid paying the depreciation recapture and inventory in 2024?