Question for CPA; Capital Gains, lump sum or payments?

[Julie Fullmer]

My Mom and her husband are selling a property they lived in for the last decade or so. This money is their retirement.  Sales price of about $259K The buyers want to pay 100K down then make payments for 5 years with a balloon then. I explained several ways to do it and told her to talk to a CPA and Lawyer. but thought I would see what you guys would say? My concern was that the interest if charged might mess up the no taxes on capital gains. I suggested raising the price and not charging interest. What say you?