Lawson bought a parcel of raw land in 1963 and subdivided it into four separate lots. Twenty-five years later, he sold each lot for $10,000. The adjusted basis for each lot was $2,000. Lawson's long-term capital gain on these transactions is:

A: $8,000;
B: $32,000;
C: $40,000;
D: Cannot be determined from the information given.

Answer: B: $32,000;

Business

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