Ramon purchased a plot of land for $250,000 in 2021 when he heard that a new highway was going to be constructed through the property and that the land would soon be worth $400,000. Highway engineers surveyed the property and indicated that he would probably get $370,000. The highway project was abandoned in 2024 and the value of the land fell to $190,000. What is the amount of loss that Ramon can claim in 2024? a. $60,000 b. $0 c. $180,000 d. None of the choices presented are correct. e. $190,000