What difference in result in $($a$),$ above, if Owner purchased the land by making a $$2,000$ cash payment from Owner$$s funds and an $$8,000$ payment by borrowing $$8,000$ from the bank in a recourse mortgage $($on which Owner is personally liable$)?$ Would it make any difference if the mortgage was a nonrecourse liability $($on which only the land was security for the obligation$)?$