Subdivided land- tax

[Amanda Preston]

Hi all!

Purchased 20 acres of bare land in 2021. Subdivided it into 2- 10 ac parcels. Sold first parcel over a year later in 2022. Sold other parcel in 2023. Did minimal work on them, added driveways to each and that’s it.

My question is can I claim the capital gain of both parcels in 2023? Looking at it as one big project or would I have to claim the gain of the first parcel on 2022 taxes and second parcel on 2023 taxes (Split cost of 20 acres in 2 and show a gain for each parcel sold) ? 

I’ve been told different things by CPA’s. Looking for some clarity! Thanks in advance!