I see this reply frequently but it typically isn't well reasoned or occasionally is a result of not knowing or understanding what happens when an investment property is sold.

If you want top dollar and that is $100,000 and I offer you $120,000 on an installment sale is that not top dollar? By your stayed logic you should take the latter offer which is probably not what you are looking for if it does not provide a solution to some aspect of your desire to sell.

Likewise if you had a $5,000 basis in your $100,000 building and sold for cash you would lose a significant portion of that cash.

For your needs taking the $100,000 cash and paying the taxes may very well be the right answer. For many others it is not but they don't know of any other solutions.