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C is corrent. The requirement is to determine the gross profit for the third year.  The total gross profit on the equipment is $50,000 – $30,000 = $20,000.  Under the installment-sales method, gross profit is recognized proportionally with the amount of the installment payment each year.  The gross profit that should be recognized in year 3 is $15,000/($20,000 + $15,000 + $15,000) = 30% of the total revenue.  Therefore, this answer is correct because $6,000 (30% × $20,000 total gross profit) of gross profit should be recognized in year 3.
A is incorrect.   The requirement is to determine the gross profit for the third year.  The total gross profit on the equipment is $50,000 – $30,000 = $20,000.  Under the installment-sales method, gross profit is recognized proportionally with the amount of the installment payment each year.  The gross profit that should be recognized in year 3 is $15,000/($20,000 + $15,000 + $15,000) = 30% of the total revenue.  Therefore, this answer is correct because $6,000 (30% × $20,000 total gross profit) of gross profit should be recognized in year 3.  
A is incorrect.   The requirement is to determine the gross profit for the third year.  The total gross profit on the equipment is $50,000 – $30,000 = $20,000.  Under the installment-sales method, gross profit is recognized proportionally with the amount of the installment payment each year.  The gross profit that should be recognized in year 3 is $15,000/($20,000 + $15,000 + $15,000) = 30% of the total revenue.  Therefore, this answer is correct because $6,000 (30% × $20,000 total gross profit) of gross profit should be recognized in year 3.  
D is incorrect.   The requirement is to determine the gross profit for the third year.  The total gross profit on the equipment is $50,000 – $30,000 = $20,000.  Under the installment-sales method, gross profit is recognized proportionally with the amount of the installment payment each year.  The gross profit that should be recognized in year 3 is $15,000/($20,000 + $15,000 + $15,000) = 30% of the total revenue.  Therefore, this answer is correct because $6,000 (30% × $20,000 total gross profit) of gross profit should be recognized in year 3.