Albert purchased a tract of land for 1and for 140000 in 2005 when he heard that a new highway was going to be constucted through the property and that the land would soon be worth 200000. highway enginerrs surveyed the property and indiicated he would probably get 180000. the highway project was abandoned in 2009 and the value of the land fell to 100000. what amount of loss can alber claim in 2009?
a.40000
b.60000
c. 80000
d. 100000