tyler,

Could he actually "finance" the sale?

The buyer is probably looking at crappy interest rates on his property loan (if he needs financing). If the seller (anthropic) is willing to take X% interest and finance the sale, would that meet the accounting requirements you have outlined above? (Or would the interest turn part of the cash flow stream back into "income" for tax purposes?)

I have seen moderately wealthy farmers around me offer financing to the buyers when they are selling 5-10 acre lots for rural homes and their target buyers are young couples (that typically do not have a lot of free cash or great credit scores).

[Just thinking out loud since we have yet another thread with a subject matter expert.]