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Disney decided to purchase land to build a new resort for $1,000,000; however, due to land improvement, the price of the land has appreciated and

Disney decided to purchase land to build a new resort for $1,000,000; however, due to land improvement, the price of the land has appreciated and is assessed at $1,120,000. Disney decided to sell the land and benefit from capital gain appreciation by selling the land for the assessed price. What is Disney's ROI

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