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Albert purchased a tract of land for $ 1 4 0 , 0 0 0 in 2 0 2 0 when he heard that a

Albert purchased a tract of land for $140,000 in 2020 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 2023 and the value of the land fell to $100,000. What is the amount of loss Albert can claim in 2023?
  

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