The S-Corp is selling its assets which is made up of a Truck and Inventory only. The business is not selling it's name nor stock. The sales agreement is an arrangement that the buyer is paying the seller $129K which is comprised of $60K for the value of a Truck which has a zero net book value as it was recorded as lease expense since it was purchased and inventory at cost. There is no gain on the inventory but not sure how to record the remaining amount related to the truck. The buyer also is paying the seller the amount over 3 years and only a cash down payment of $10K will be received in 2025 which relates to the lease balance owed on the truck.