Albert purchased a tract of land doe $140000 in 1990 when he heard that a new highway was going to be constructed through the property and that the land would soon be worth $200000. Highway engineers surveyed the property and indicated that he would probably get $280000. The highway project was abandoned in 2017 and the value of the land fell to $100000. What is the amount of loss Albert can claim in 2017?

a) $0

b) $40000

c) $80000

d) $60000

e) $100000