Carla was the owner of vacant land that she was holding for investment. she paid $2,000,000 for the land in 2017. raymond was an investor in vacant land. he thought carla's land might be the site of an exit ramp from a new freeway. raymond gave carla $836,000 for an option on her land in 2018. the option was good for two years and gave raymond the ability to purchase carla's land for $4,765,000. the freeway was not approved by the government, and raymond's option expired in 2019. does carla have $836,000 of long-term capital gain upon the expiration of the option?