Taylor inherits land which had a basis to the decedent of $90,000 and a fair market value of $75,000 on June 1, 2019, the date of the decedent's death. The fair market value on December 1, 2019, is $70,000. In filing the estate tax return, the executor is able to elect the alternate valuation date. Taylor sells the land on April 20, 2020, for $64,000. What is her recognized loss?

Group of answer choices:

$6,000

$26,000

$11,000

$5,000