My two brother and I are to split the assets of my dad's estate equally, but, as Trustee, it's up to me to figure it out. I'm doing ok, except for one thing. Dad sold his house in 2015 via Land Contract (rather like owner finance, but the home remains in the Trust's name till the note is paid off in around 3.9 years (balloon payment). How do I treat the monthly house payment made by the buyer till the balloon payment comes due is my question? Anyone know?