Client agreed to sell land to someone in 2023.  Land sale did not occur due to approvals from the twp.  Buyer pays cleint $20000 in 2023 to keep the agreement open/in tact.  The $20000 is non-refundable and will reduce the purchase price of the land in 2024 when/if it settles.  Does the tapayer report the $20000 as income in 2023?  and if so, how?  as capital gain? ordinary income?  instlallment sale?  The land has been owned by the client for 20+ years, farmland.