George has a short-term capital loss of $42,000 this year. His brother wants to buy a piece of land that George has owned as an investment for $60,000. The land’s basis is only $20,000. George also knows that the land is appreciating in value every year, and he is not sure he should sell it now. He thinks if he holds on to the land for three more years, he will be able to sell it for $66,000 net of expenses. If George’s ordinary income is taxed at 37 percent and he uses a 6 percent discount rate for all decisions, should he sell the land now?