Tributação venda de terreno

Olá, estou com uma dúvida se alguém puder me ajudar. 

Uma construtora e incorporadora, com tributação pelo lucro presumido,possui um terreno que comprou pelo valor de $200.000,00 pouco tempo depois por motivos de força maior vendeu esse terreno por $180.000,00. 

Como fica a tributação, já que ela teve um prejuízo?

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If you want to Self-Assessment tax so it means any balance tax paid by the assessee on the assessed income after returns Tax Deducted at Source (TDS) and Advance tax into account before filing the Return of income. Self-assessment tax is paid for a specific financial year-end.

Nice