At the beginning of 2023, Silver Corporation has a \($95,000\) capital loss carryforward from 2022. During 2023, the corporation sells land, held for four years, and realizes an \($80,000\) gain. Silver has no unrecaptured net Sec. 1231 losses, and it made no other sales during the current year. Determine the amount of capital loss carryforward that Silver can use in 2023 if the land is:

a. Sec. 1231 property.

b. Not a capital asset or Sec. 1231 property.