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        <AcquiredDt>2021-07-29</AcquiredDt>
        <CostOrOtherBasisAmt>130819</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PROPERTY</PropertyDesc>
        <AcquiredDt>2021-07-21</AcquiredDt>
        <CostOrOtherBasisAmt>715000</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2006 RED TRUCK</PropertyDesc>
        <AcquiredDt>2012-07-01</AcquiredDt>
        <CostOrOtherBasisAmt>15000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>15000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CABIN</PropertyDesc>
        <AcquiredDt>2006-05-01</AcquiredDt>
        <CostOrOtherBasisAmt>35548</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>6463</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>27.5000</LifeRt>
        <CurrentYearExpenseAmt>1293</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OFFICE BUILDING</PropertyDesc>
        <AcquiredDt>2007-06-30</AcquiredDt>
        <CostOrOtherBasisAmt>9861</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3287</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>657</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>RESIDENCES (3)</PropertyDesc>
        <AcquiredDt>2011-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>449759</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>81774</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>27.5000</LifeRt>
        <CurrentYearExpenseAmt>16355</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FURNITURE</PropertyDesc>
        <AcquiredDt>2007-06-15</AcquiredDt>
        <CostOrOtherBasisAmt>2214</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1581</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>317</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTER</PropertyDesc>
        <AcquiredDt>2013-11-17</AcquiredDt>
        <CostOrOtherBasisAmt>1450</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1450</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS - CONSTRUCTION</PropertyDesc>
        <AcquiredDt>2014-01-15</AcquiredDt>
        <CostOrOtherBasisAmt>5500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>5500</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FACILITY IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2000-09-30</AcquiredDt>
        <CostOrOtherBasisAmt>25500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>8500</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>1700</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2000-06-30</AcquiredDt>
        <CostOrOtherBasisAmt>6838</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2279</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>456</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS - FACILITY</PropertyDesc>
        <AcquiredDt>2008-06-15</AcquiredDt>
        <CostOrOtherBasisAmt>32344</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>10781</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>2157</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS - 2011</PropertyDesc>
        <AcquiredDt>2011-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>13320</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4440</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>888</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND</PropertyDesc>
        <AcquiredDt>2011-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>152000</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTER</PropertyDesc>
        <AcquiredDt>2014-02-15</AcquiredDt>
        <CostOrOtherBasisAmt>999</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>999</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>3.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPLEMENTS</PropertyDesc>
        <AcquiredDt>2014-06-15</AcquiredDt>
        <CostOrOtherBasisAmt>515</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>515</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>NEW DOG PEN</PropertyDesc>
        <AcquiredDt>2002-06-30</AcquiredDt>
        <CostOrOtherBasisAmt>6848</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>6848</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HOT WATER HEATER</PropertyDesc>
        <AcquiredDt>2002-06-15</AcquiredDt>
        <CostOrOtherBasisAmt>893</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>893</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCING - 2003</PropertyDesc>
        <AcquiredDt>2003-06-15</AcquiredDt>
        <CostOrOtherBasisAmt>2713</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>904</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>181</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT - 2011</PropertyDesc>
        <AcquiredDt>2011-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>8929</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4465</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>892</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2011-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>22229</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>11115</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>2222</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MEDICAL EQUIPMENT</PropertyDesc>
        <AcquiredDt>2012-07-01</AcquiredDt>
        <CostOrOtherBasisAmt>13000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>6500</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>1300</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2012-07-01</AcquiredDt>
        <CostOrOtherBasisAmt>10000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>5000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>1000</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SURV PREPS</PropertyDesc>
        <AcquiredDt>2012-07-01</AcquiredDt>
        <CostOrOtherBasisAmt>3000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2013-01-19</AcquiredDt>
        <CostOrOtherBasisAmt>1638</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>819</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>164</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>GENERATOR - MAIN CAMPUS</PropertyDesc>
        <AcquiredDt>2013-09-17</AcquiredDt>
        <CostOrOtherBasisAmt>1861</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>931</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>186</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SKID STEER</PropertyDesc>
        <AcquiredDt>2013-11-19</AcquiredDt>
        <CostOrOtherBasisAmt>18500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>9250</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>1850</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DRYER</PropertyDesc>
        <AcquiredDt>2015-03-20</AcquiredDt>
        <CostOrOtherBasisAmt>741</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>741</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>GENERATOR - WESTHOUSE</PropertyDesc>
        <AcquiredDt>2015-06-20</AcquiredDt>
        <CostOrOtherBasisAmt>2792</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2792</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>AIR MACHINE</PropertyDesc>
        <AcquiredDt>2015-07-19</AcquiredDt>
        <CostOrOtherBasisAmt>377</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>377</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTERS (2)</PropertyDesc>
        <AcquiredDt>2015-09-20</AcquiredDt>
        <CostOrOtherBasisAmt>1180</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1180</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LOG SPLITTER</PropertyDesc>
        <AcquiredDt>2016-09-19</AcquiredDt>
        <CostOrOtherBasisAmt>600</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>510</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>90</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>20' CONTAINER</PropertyDesc>
        <AcquiredDt>2016-11-29</AcquiredDt>
        <CostOrOtherBasisAmt>1000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>817</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>183</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PRIEFERT PENS</PropertyDesc>
        <AcquiredDt>2016-11-29</AcquiredDt>
        <CostOrOtherBasisAmt>3840</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3136</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>704</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>A/C FOR TRAILER</PropertyDesc>
        <AcquiredDt>2016-03-28</AcquiredDt>
        <CostOrOtherBasisAmt>4437</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>766</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>27.5000</LifeRt>
        <CurrentYearExpenseAmt>162</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>1992 HUMVEE</PropertyDesc>
        <AcquiredDt>2017-06-03</AcquiredDt>
        <CostOrOtherBasisAmt>11300</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>9347</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>1302</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DIESEL GATOR</PropertyDesc>
        <AcquiredDt>2018-06-03</AcquiredDt>
        <CostOrOtherBasisAmt>18768</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4848</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>1877</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DIESEL GATOR</PropertyDesc>
        <AcquiredDt>2018-07-04</AcquiredDt>
        <CostOrOtherBasisAmt>19994</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4998</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>2000</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TRAILER</PropertyDesc>
        <AcquiredDt>2018-10-25</AcquiredDt>
        <CostOrOtherBasisAmt>2943</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>638</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>294</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAWN MOWER</PropertyDesc>
        <AcquiredDt>2019-04-10</AcquiredDt>
        <CostOrOtherBasisAmt>634</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>159</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>90</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ENCLOSED TRAILER BUMPER</PropertyDesc>
        <AcquiredDt>2019-07-09</AcquiredDt>
        <CostOrOtherBasisAmt>4711</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1413</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>943</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTER</PropertyDesc>
        <AcquiredDt>2019-04-10</AcquiredDt>
        <CostOrOtherBasisAmt>500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>88</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>50</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTER</PropertyDesc>
        <AcquiredDt>2020-01-18</AcquiredDt>
        <CostOrOtherBasisAmt>754</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>69</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>76</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>REFRIGERATOR/COMPUTER</PropertyDesc>
        <AcquiredDt>2020-03-26</AcquiredDt>
        <CostOrOtherBasisAmt>2377</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>178</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>238</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCING</PropertyDesc>
        <AcquiredDt>2018-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>30000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1500</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>20.0000</LifeRt>
        <CurrentYearExpenseAmt>1500</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>METAL BUILDING</PropertyDesc>
        <AcquiredDt>2021-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>75200</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DIRT WORK</PropertyDesc>
        <AcquiredDt>2021-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>2000</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>INTERIOR DOORS, TUB, EXT DOOR</PropertyDesc>
        <AcquiredDt>2021-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>8739</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FILL DIRT</PropertyDesc>
        <AcquiredDt>2021-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>4400</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FURNITURE &amp; ELETRIC FIXTURES</PropertyDesc>
        <AcquiredDt>2021-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>11909</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>GENERATOR, LIGHTING &amp; FANS</PropertyDesc>
        <AcquiredDt>2021-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>7564</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WOOD FOR CONSTRUCTION</PropertyDesc>
        <AcquiredDt>2021-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>16661</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PLUMBING FIXTURES</PropertyDesc>
        <AcquiredDt>2021-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>7626</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PORTABLE GENERATORS (2), FURNITURE</PropertyDesc>
        <AcquiredDt>2021-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>20402</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LIGHT FIXTURES</PropertyDesc>
        <AcquiredDt>2021-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>3017</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>COMMERCIAL FRIDGE, LUNBAR, FREEZER</PropertyDesc>
        <AcquiredDt>2021-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>24844</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>COUNTERTOPS</PropertyDesc>
        <AcquiredDt>2021-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>4207</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2002 JEEP</PropertyDesc>
        <AcquiredDt>2021-01-09</AcquiredDt>
        <CostOrOtherBasisAmt>15000</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>1500</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2021 RAM TRUCK</PropertyDesc>
        <AcquiredDt>2021-02-11</AcquiredDt>
        <CostOrOtherBasisAmt>79351</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>7274</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DUAL CARRIER TRAILER</PropertyDesc>
        <AcquiredDt>2021-03-28</AcquiredDt>
        <CostOrOtherBasisAmt>9082</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>681</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>STOCK TRAILER 24FT</PropertyDesc>
        <AcquiredDt>2021-05-05</AcquiredDt>
        <CostOrOtherBasisAmt>23279</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>1552</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>KUBOTA 2020 SKIDSTEER</PropertyDesc>
        <AcquiredDt>2021-06-09</AcquiredDt>
        <CostOrOtherBasisAmt>63885</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>3727</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SKIDSTEER BACKHOE AND ATTACHMENTS</PropertyDesc>
        <AcquiredDt>2021-06-14</AcquiredDt>
        <CostOrOtherBasisAmt>11180</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>652</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>KUBOTA SIDE-BY-SIDE-VANHOOSE ESTATE</PropertyDesc>
        <AcquiredDt>2021-08-08</AcquiredDt>
        <CostOrOtherBasisAmt>15500</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>646</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OXYGEN GENERATOR MACHINE</PropertyDesc>
        <AcquiredDt>2021-08-13</AcquiredDt>
        <CostOrOtherBasisAmt>1119</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>47</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2021 JEEP RUBICON</PropertyDesc>
        <AcquiredDt>2021-08-22</AcquiredDt>
        <CostOrOtherBasisAmt>70381</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>4692</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>4-WHEEL VEHICLES (2)</PropertyDesc>
        <AcquiredDt>2021-10-24</AcquiredDt>
        <CostOrOtherBasisAmt>22142</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>369</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>KUBOTA MOWER ATTACHMENT</PropertyDesc>
        <AcquiredDt>2021-12-05</AcquiredDt>
        <CostOrOtherBasisAmt>14753</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>123</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CONTRACTOR SERVICES</PropertyDesc>
        <AcquiredDt>2021-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>300000</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BUMPERS &amp; STEPS FOR 2021 RAM TRUCK</PropertyDesc>
        <AcquiredDt>2021-04-05</AcquiredDt>
        <CostOrOtherBasisAmt>8695</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>652</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>STEPS &amp; ACCESSORIES FOR 2021 RUBICON JEEP</PropertyDesc>
        <AcquiredDt>2021-09-05</AcquiredDt>
        <CostOrOtherBasisAmt>4539</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>151</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <GainLossSaleOtherAssetsSch documentId="RetDoc5">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>2006 RED TRUCK</AssetDesc>
        <AcquiredDt>2012-07</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2021-12</SoldDt>
        <BasisAmt>15000</BasisAmt>
        <AccumulatedDepreciationAmt>15000</AccumulatedDepreciationAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>SKID STEER</AssetDesc>
        <AcquiredDt>2013-11</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2021-12</SoldDt>
        <BasisAmt>18500</BasisAmt>
        <TotalNetAmt>-7400</TotalNetAmt>
        <AccumulatedDepreciationAmt>11100</AccumulatedDepreciationAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>A/C FOR TRAILER</AssetDesc>
        <AcquiredDt>2016-03</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2021-12</SoldDt>
        <BasisAmt>4437</BasisAmt>
        <TotalNetAmt>-3509</TotalNetAmt>
        <AccumulatedDepreciationAmt>928</AccumulatedDepreciationAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>PROPERTY</AssetDesc>
        <AcquiredDt>2021-03</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2021-08</SoldDt>
        <GrossSalesPriceAmt>130000</GrossSalesPriceAmt>
        <BasisAmt>130000</BasisAmt>
        <SalesExpenseAmt>13001</SalesExpenseAmt>
        <TotalNetAmt>-13001</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>PROPERTY</AssetDesc>
        <AcquiredDt>2021-07</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2021-07</SoldDt>
        <GrossSalesPriceAmt>109500</GrossSalesPriceAmt>
        <BasisAmt>130819</BasisAmt>
        <SalesExpenseAmt>10433</SalesExpenseAmt>
        <TotalNetAmt>-31752</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>PROPERTY</AssetDesc>
        <AcquiredDt>2021-07</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2021-07</SoldDt>
        <GrossSalesPriceAmt>715000</GrossSalesPriceAmt>
        <BasisAmt>715000</BasisAmt>
        <SalesExpenseAmt>41299</SalesExpenseAmt>
        <TotalNetAmt>-41299</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>SALE OF 8935 WILLMON WAY</AssetDesc>
        <AcquiredDt>2021-03</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2021-06</SoldDt>
        <GrossSalesPriceAmt>145000</GrossSalesPriceAmt>
        <BasisAmt>159470</BasisAmt>
        <SalesExpenseAmt>1471</SalesExpenseAmt>
        <TotalNetAmt>-15941</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <LandEtcSchedule2 documentId="RetDoc6">
      <LandEtcGrp>
        <CategoryOrItemTxt>BUILDING &amp; EQUIPMENT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1582945</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>262015</AccumulatedDepreciationAmt>
        <BookValueAmt>1320930</BookValueAmt>
        <EOYFMVAmt>1320930</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAND</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>152000</CostOrOtherBasisAmt>
        <BookValueAmt>152000</BookValueAmt>
        <EOYFMVAmt>152000</EOYFMVAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherExpensesSchedule documentId="RetDoc7">
      <OtherExpensesScheduleGrp>
        <Desc>RESIDENTIAL RENTAL PROPERTY</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>36</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>36</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MAINTENANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>16</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>16</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>POSTAGE</Desc>
        <RevenueAndExpensesPerBooksAmt>10</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>10</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS</Desc>
        <RevenueAndExpensesPerBooksAmt>810</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>810</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>UTILITIES</Desc>
        <RevenueAndExpensesPerBooksAmt>677</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>677</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>RESIDENTIAL RENTAL PROPERTY</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>HOA FEE</Desc>
        <RevenueAndExpensesPerBooksAmt>454</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>454</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>156</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>156</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DUES &amp; SUBSCRIPTIONS</Desc>
        <RevenueAndExpensesPerBooksAmt>4457</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>4457</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>FOOD FOR ANIMALS</Desc>
        <RevenueAndExpensesPerBooksAmt>41029</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>41029</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>FUEL</Desc>
        <RevenueAndExpensesPerBooksAmt>13390</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>13390</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>31093</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>31093</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MISCELLANEOUS</Desc>
        <RevenueAndExpensesPerBooksAmt>18</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>18</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>POSTAGE</Desc>
        <RevenueAndExpensesPerBooksAmt>1583</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1583</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS</Desc>
        <RevenueAndExpensesPerBooksAmt>76350</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>61164</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SECURITY</Desc>
        <RevenueAndExpensesPerBooksAmt>3010</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>3010</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SUPPLIES FOR ANIMALS</Desc>
        <RevenueAndExpensesPerBooksAmt>143425</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>143425</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>TELEPHONE</Desc>
        <RevenueAndExpensesPerBooksAmt>15906</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>15906</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>UTILITIES</Desc>
        <RevenueAndExpensesPerBooksAmt>16286</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>13804</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>VETERINARY SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>361</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>361</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherProfessionalFeesSchedule documentId="RetDoc8">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>VETERINARY FEES</CategoryTxt>
        <Amt>8625</Amt>
        <DisbursementsCharitablePrpsAmt>8625</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>RESIDENTIAL RENTAL PROPERTY</CategoryTxt>
        <Amt>1430</Amt>
        <AdjustedNetIncomeAmt>1430</AdjustedNetIncomeAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>RESIDENTIAL RENTAL PROPERTY</CategoryTxt>
        <Amt>16628</Amt>
        <AdjustedNetIncomeAmt>16628</AdjustedNetIncomeAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="RetDoc9">
      <TaxesDetail>
        <CategoryTxt>PROPERTY TAXES</CategoryTxt>
        <Amt>13361</Amt>
        <DisbursementsCharitablePrpsAmt>13361</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>RESIDENTIAL RENTAL PROPERTY</CategoryTxt>
        <Amt>2313</Amt>
        <AdjustedNetIncomeAmt>2313</AdjustedNetIncomeAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>RESIDENTIAL RENTAL PROPERTY</CategoryTxt>
        <Amt>1273</Amt>
        <AdjustedNetIncomeAmt>3586</AdjustedNetIncomeAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>RESIDENTIAL RENTAL PROPERTY</CategoryTxt>
        <Amt>3186</Amt>
        <AdjustedNetIncomeAmt>6772</AdjustedNetIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
