It's 453A. It probably applies.

You have to compute interest on the deferred tax liability and treat it as an additional tax on the 2022 tax return.

From RIA Checkpoint Catalyst:

For any tax year, the “deferred tax liability” for an installment obligation means (1) the amount of still-unrecognized gain on that obligation as of the end of the tax year, multiplied by (2) the maximum income tax rate in effect for that tax year under IRC § 1 or  IRC §11 (whichever is appropriate).However, for recognized gain that will be treated as long-term capital gain, the maximum capital gains rate under IRC §1(h)  is used.

You use the Q4 2022 underpayment rate for the interest rate (assuming a calendar year taxpayer.)