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Hi and welcome to JustAnswer:
You need to allocate your costs on a per acre basis. Your basis in the acreage sold is $67,340/44*20.27 or $31,022.31. Your gain on the sales is $34,977.69 ($66,000 - $31,022.31)
So there is no way to claim no gain this year and 100% gain next year?
To confirm, See IRS Publication 551, page 4, subdivided lots.