question content areaalbert purchased a tract of land for $140,000 in 2019 when he heard that a new highway was going to be constructed through the property and that the land would soon be worth $200,000. highway engineers surveyed the property and indicated that he would probably get $180,000. the highway project was abandoned in 2022 and the value of the land fell to $100,000. what is the amount of loss albert can claim in 2022? a.$-0- b.$100,000 c.$40,000 d.$80,000