Evita sells 2 pieces of land during the current year. She had used the first piece as a parking lot for her pet store. (She owns the store as a sole proprietor.) The land cost Evita $45,000, and she sells it for $28,000. The second piece is a building she had purchased as a speculative investment. Evita paid $45,000 for the lot and sells it for $28,000. Assume that Evita has no other dispositions during the year. Write a letter to Evita explaining the deductible loss from her two land transactions.