I'm no CPA, but I'm betting that's a lot of wishful thinking on your part. lol Maybe if you're tax exempt as a farmer maybe as you could claim it as farm equipment (gotta keep those groundhogs from eating all your beans without disturbing the neighbors), but that would still be a pretty long stretch. And with 80k new IRS agents just looking for something to keep themselves busy I don't think this is the best time to experiment with deductions.
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