Mr. RH purchased 30 acres of undeveloped ranch land 10 years ago for $935,000.He is considering subdividing the land into one-third-acre lots and improving the land by adding streets, sidewalks, and utilities.He plans to advertise the 90 lots for sale in a local real estate magazine.Mr. RH projects that the improvements will cost $275,000 and that he can sell the lots for $20,000 each.He is also considering an offer from a local corporation to purchase the 30 acre tract in its undeveloped state for $1.35 million.Assuming that Mr. RH makes no other property dispositions during the year and has a 35 percent tax rate on ordinary income and a 15 percent tax rate on capital gains, which alternative maximizes his cash flow and why