At the beginning of 2016, Silver Corporation has a $95,000 capital loss carry forward from 2015. During 2016, the corporation sells land, held for four years, and realizes an $80,000 gain. Silver has no un-recaptured net Sec. 1231 losses, and it made no other sales during the current year. Determine the amount of capital loss carry forward that Silver can use in 2016 if the land is:
a. Sec. 1231 property.
b. Not a capital asset or Sec. 1231 property.