At the beginning of 2013, Silver Corporation has a $95,000 capital loss carryforward from 2012. During 2013, the corporation sells land, held for four years, and realizes an $80,000 gain. Silver has no unrecaptured net Sec. 1231 losses, and it made no other sales during the current year. Determine the amount of capital loss carryforward that Silver can use in 2013 if the land is:
a. Sec. 1231 property.
b. Not a capital asset or Sec. 1231 property.