The year 2012 has been the most profitable year for real estate dealers and properties. The latest hot property has once again substantiated on the market- Martha Vineyard, located in the charming hamlet of West Tisbury. The 266-acre waterfront plot, which is actually a sum total of five plots, has an astronomical asking price of $92 million. The property includes 1,100 feet of waterfront and exclusive access to Big Homer’s Pond. It is the new most expensive listing that has appeared after the $100M NYC penthouse and the sellers are eyeing the deep-pocketed foreign buyers to make a deal.