My client invested in land to develop or sell.  He is a property investor.  Bought in 2008.  Turns out there is no easement to get to the land, making it worthless.  No offers in the last 3 years since he lost his lawsuit to compel the granting of an easement.  He cant legally get to the land.   Assuming I want to report this as a total loss, what form would I use?  Is this 8949 reporting of vacant land or 4797 reporting a for profit business asset?  Thanks!