Akira Nakamura owns land that has a basis of \\( \\$ 50,000 \\) (he has owned the land for 5 years). He sells the land for \\( \\$ 45,000 \\) this year. Akira had no other transactions with capital assets or Sec. 1231 assets during this year. Akira's ordinary tax rate is \\( 37 \\% \\). By how much will the sale of the land affect Akira's adjusted gross income (AGI) for this year based on how he used the land? If the land was: - Held for investment? - Used for personal purposes (family recreation)? - Used as a parking lot