Hi I have a question regarding Instalment Note receivable.

A want to sell his realty property to B based on instalmet note receivable 50,000 yearly will be paid within 3 years. (Total consideration 150,000). First year he paid 50,000 due to finacial difficulty b is not able to pay in the second year, but he paid in full in third year. What income should be reported in year 1,year 2 and year 3. Its 5 year depreciation reality and what is 1250 depreciation year 1 year 2 and year 3.