I purchased 13 acres of land for $100k in 2018. I subdivided the land into two parcels and I'm looking to sell one of them. How can I have the lowest tax when I sell?

I purchased 13 acres of land for $100k in August 2018. I've subdivided the land into two parcels (2 acres and 11 acres) and I'm looking to sell one of them. How can I have the lowest gain and lowest tax on the property I'm looking to sell?

I'm building a home on the 11 acre property and I'm hoping to sell the 2 acre lot. 

The lot was originally appraised at $100k. The entire lot was under the tree growth program in Maine, and I've paid the $15k penalty and converted it to two buildable home lots. I also cleared the two acre lot and added a driveway. I believe property is far more valuable now, but if basis is calculated from an acreage standpoint, the 2 acre lot is it's only 15% of total expense, even though the value of each lot is unique. 

I'm assuming I will need to pay ordinary income tax if I sell under 1 year, and long term capital gains if I sell further down the road. 

What's the best way to sell the lot and avoid paying taxes? How can I have the lowest gain on the property I'm looking to sell? 

This one is confusing me. Your help and advice is much appreciated.  Thank you!!!