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          <Year1Amt>63860</Year1Amt>
          <Year2Amt>65638</Year2Amt>
          <Year3Amt>65620</Year3Amt>
          <TotalAmt>271735</TotalAmt>
        </QualifyingDistriMadeDrtGrp>
        <TotalAssetsGrp>
          <CurrentYearAmt>1885724</CurrentYearAmt>
          <Year1Amt>1929935</Year1Amt>
          <Year2Amt>1958329</Year2Amt>
          <Year3Amt>1995787</Year3Amt>
          <TotalAmt>7769775</TotalAmt>
        </TotalAssetsGrp>
        <TotalAssetsSect4942j3BiGrp>
          <CurrentYearAmt>1859037</CurrentYearAmt>
          <Year1Amt>1892281</Year1Amt>
          <Year2Amt>1925633</Year2Amt>
          <Year3Amt>1949485</Year3Amt>
          <TotalAmt>7626436</TotalAmt>
        </TotalAssetsSect4942j3BiGrp>
        <TwoThirdsMinimumInvstRetGrp>
          <CurrentYearAmt>625</CurrentYearAmt>
          <Year1Amt>724</Year1Amt>
          <Year2Amt>991</Year2Amt>
          <Year3Amt>876</Year3Amt>
          <TotalAmt>3216</TotalAmt>
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        <TotalSupportGrp>
          <TotalAmt>0</TotalAmt>
        </TotalSupportGrp>
        <PublicSupportType>
          <TotalAmt>0</TotalAmt>
        </PublicSupportType>
        <LargestSupportFromEOGrp>
          <TotalAmt>0</TotalAmt>
        </LargestSupportFromEOGrp>
        <GrossInvestmentIncomeGrp>
          <TotalAmt>0</TotalAmt>
        </GrossInvestmentIncomeGrp>
      </PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>JAY PROOPS AND M KAY PROOPS</ContributingManagerNm>
        <ShareholderManagerNm>NONE</ShareholderManagerNm>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>FRIEDMAN HUEY ASSOCIATES LLP</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>20940 S FRANKFORT SQ RD</AddressLine1Txt>
            <CityNm>FRANKFORT</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>60423</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>7087996800</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>NONE</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>NONE</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>NONE</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <FeesContractsFromGovtAgGrp />
        <MembershipDuesAndAssmntGrp />
        <IntOnSavAndTempCashInvstGrp />
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>8</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <NetRntlIncmReDebtFincdPropGrp />
        <NetRntlIncmReNotDebtFincdProp />
        <NetRentalIncomePersonalPropGrp />
        <OtherInvestmentIncomeGrp />
        <GainSalesAstOthThanInvntryGrp />
        <NetIncomeLossFromSpecialEvtGrp />
        <GrossProfitLossSlsOfInvntryGrp />
        <OtherRevenueDescribedGrp>
          <Desc>OTHER AGRICULTURAL RECEIPTS</Desc>
          <ExclusionAmt>1307</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>1315</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>1315</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>11</LineNumberTxt>
          <RelationshipStatementTxt>MISCELLANEOUS INCOME RECEIVED INCIDENTAL TO OPERATING THE RANCH.</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="IRS990ScheduleB">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>JAY PROOPS</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>POBOX 1070</AddressLine1Txt>
          <CityNm>BOCA GRANDE</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33921</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>60000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="AccountingFeesSch">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
        <Amt>9835</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>9835</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="DepreciationSch">
      <DepreciationPropertyGrp>
        <PropertyDesc>FORD 9030 DIESEL T</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>65359</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>65359</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FORD 4110 DIESEL T</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>11061</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>11061</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>1988 KIEFER 30' HO</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>4022</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4022</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>89 GOOSENECK 8' X</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>3017</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3017</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MACDON 7000</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>26144</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>26144</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>M &amp; W BALER 1800</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>6033</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>6033</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>NEW HOLLAND BALER</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>10055</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>10055</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>NEW HOLLAND BALE W</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>2011</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2011</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>NEW HOLLAND INVERT</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>3017</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3017</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>10' X 24' HAY RACK</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>2011</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2011</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HAY BUSTER</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>8044</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>8044</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>550A JD CRAWLER/BA</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>30166</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>30166</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ANBO 10' SNOW PLOW</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>3017</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3017</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HYDRAULIC POST POU</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>1006</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1006</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>GRAIN AUGER</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>402</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>402</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>GRAIN AUGER</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>402</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>402</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>THREE WHEEL RAKO</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>603</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>603</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DITCHER</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>603</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>603</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>3 PT BALE MOVER</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>503</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>503</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>12' ROLLER</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>1508</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1508</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PASTURE HARROW</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>603</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>603</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PASTURE HARROW</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>603</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>603</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>600 DU GRAINERY</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>1207</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1207</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>18' X 20' CASE TAN</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>3017</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3017</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>220 VOLT 5 HP AIR</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>553</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>553</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>230 AMP 9K LINCOLN</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>2212</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2212</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BRAND</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>101</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>101</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M5</ComputationMethodTxt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>REFRIGERATOR</PropertyDesc>
        <AcquiredDt>1996-04-13</AcquiredDt>
        <CostOrOtherBasisAmt>180</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>180</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>6 WHEELER 6 WD W/</PropertyDesc>
        <AcquiredDt>1996-06-30</AcquiredDt>
        <CostOrOtherBasisAmt>1600</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1600</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>4 WD WITH WENCH FO</PropertyDesc>
        <AcquiredDt>1996-06-30</AcquiredDt>
        <CostOrOtherBasisAmt>1600</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1600</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2 WD STANDARDS</PropertyDesc>
        <AcquiredDt>1996-08-30</AcquiredDt>
        <CostOrOtherBasisAmt>1600</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1600</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SWATHER</PropertyDesc>
        <AcquiredDt>1997-01-13</AcquiredDt>
        <CostOrOtherBasisAmt>25000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>25000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TRACTOR</PropertyDesc>
        <AcquiredDt>1999-05-17</AcquiredDt>
        <CostOrOtherBasisAmt>30500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>30500</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SNOW BLOWER</PropertyDesc>
        <AcquiredDt>2000-01-19</AcquiredDt>
        <CostOrOtherBasisAmt>3550</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3550</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FORK LIFT HEAD</PropertyDesc>
        <AcquiredDt>2000-03-16</AcquiredDt>
        <CostOrOtherBasisAmt>1395</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1395</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FIRE TRAILER AND T</PropertyDesc>
        <AcquiredDt>2000-08-07</AcquiredDt>
        <CostOrOtherBasisAmt>2527</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2527</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WHEATHEART POST PO</PropertyDesc>
        <AcquiredDt>2001-10-07</AcquiredDt>
        <CostOrOtherBasisAmt>4400</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4400</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>6 X 6 HARROW SECTI</PropertyDesc>
        <AcquiredDt>2001-11-08</AcquiredDt>
        <CostOrOtherBasisAmt>2117</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2117</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HAY SPEARS</PropertyDesc>
        <AcquiredDt>2002-08-16</AcquiredDt>
        <CostOrOtherBasisAmt>418</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>418</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>GRADER BLADE</PropertyDesc>
        <AcquiredDt>2003-04-24</AcquiredDt>
        <CostOrOtherBasisAmt>3264</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3264</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M5</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>RANGER 6X6 SPRAY T</PropertyDesc>
        <AcquiredDt>2004-10-02</AcquiredDt>
        <CostOrOtherBasisAmt>9609</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>9609</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TRACTOR</PropertyDesc>
        <AcquiredDt>2019-04-10</AcquiredDt>
        <CostOrOtherBasisAmt>15033</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>7516</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
        <CurrentYearExpenseAmt>1503</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SNOW PLOW</PropertyDesc>
        <AcquiredDt>2022-01-10</AcquiredDt>
        <CostOrOtherBasisAmt>7366</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2946</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
        <CurrentYearExpenseAmt>1473</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2022 TETON 20' TIL</PropertyDesc>
        <AcquiredDt>2022-08-04</AcquiredDt>
        <CostOrOtherBasisAmt>8550</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3420</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
        <CurrentYearExpenseAmt>1710</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>1974 FORD 2 TON PI</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>3821</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3821</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>80 GAL. PORTABLE F</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>201</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>201</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>89 FORD F-250 4 WD</PropertyDesc>
        <AcquiredDt>1996-04-13</AcquiredDt>
        <CostOrOtherBasisAmt>4000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>89 FORD F-250 4 WD</PropertyDesc>
        <AcquiredDt>2003-09-04</AcquiredDt>
        <CostOrOtherBasisAmt>4532</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4532</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FIRETRUCK</PropertyDesc>
        <AcquiredDt>2005-06-13</AcquiredDt>
        <CostOrOtherBasisAmt>3625</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3625</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2008 CHEVY TRUCK</PropertyDesc>
        <AcquiredDt>2008-07-06</AcquiredDt>
        <CostOrOtherBasisAmt>29962</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>29962</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>6 WHEELER</PropertyDesc>
        <AcquiredDt>2012-06-23</AcquiredDt>
        <CostOrOtherBasisAmt>1004</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1004</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>NEW TIRES</PropertyDesc>
        <AcquiredDt>2012-11-12</AcquiredDt>
        <CostOrOtherBasisAmt>1092</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1092</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2015 CHEVROLET SIL</PropertyDesc>
        <AcquiredDt>2015-09-30</AcquiredDt>
        <CostOrOtherBasisAmt>15988</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>15988</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>GMC TRUCK</PropertyDesc>
        <AcquiredDt>2021-05-28</AcquiredDt>
        <CostOrOtherBasisAmt>81386</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>48831</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
        <CurrentYearExpenseAmt>16277</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>3 CYLINDER IZUZU D</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>5028</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>5028</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>18HP PROTABLE PUMP</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>3519</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3519</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50 GALLON FUEL TAN</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>126</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>126</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50 GALLON FUEL TAN</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>126</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>126</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2" TRASH PUMP - 16</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>302</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>302</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>6</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SMALL 2 CYCLE PUMP</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>66</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>66</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SPRING DEVELOPMENT</PropertyDesc>
        <AcquiredDt>2004-09-15</AcquiredDt>
        <CostOrOtherBasisAmt>11553</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>11553</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PUMP FOR STOCK WAT</PropertyDesc>
        <AcquiredDt>2005-07-19</AcquiredDt>
        <CostOrOtherBasisAmt>1044</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1044</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>STOCK TANK</PropertyDesc>
        <AcquiredDt>2006-05-08</AcquiredDt>
        <CostOrOtherBasisAmt>4166</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4166</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>STOCK WATER SYSTEM</PropertyDesc>
        <AcquiredDt>2006-05-12</AcquiredDt>
        <CostOrOtherBasisAmt>4285</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4285</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WELL PUMP &amp; TANK</PropertyDesc>
        <AcquiredDt>2006-11-16</AcquiredDt>
        <CostOrOtherBasisAmt>2699</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2699</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BUSHES PUMP</PropertyDesc>
        <AcquiredDt>2011-10-04</AcquiredDt>
        <CostOrOtherBasisAmt>1152</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1152</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>RANCH HOUSE</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>92325</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>64262</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>40</LifeRt>
        <CurrentYearExpenseAmt>2308</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>QUONSET</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>1614</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1614</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FLOORING</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>1366</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1366</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TELEPHONE SYSTEM</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>14053</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>14053</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WATER SYSTEM</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>5729</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3985</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>40</LifeRt>
        <CurrentYearExpenseAmt>143</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>POWER CABLE</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>20808</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>14443</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>40</LifeRt>
        <CurrentYearExpenseAmt>520</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SHOP IN QOUNSET</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>1526</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1526</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>REMODELING</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>65289</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>45429</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>40</LifeRt>
        <CurrentYearExpenseAmt>1632</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT SHED</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>4965</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4965</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CALVING SHED</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>25660</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>25660</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HAY BARN</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>2569</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2569</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HAY SHED</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>905</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>905</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WALL</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>6728</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4680</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>40</LifeRt>
        <CurrentYearExpenseAmt>168</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PROPANE TANK</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>2204</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1533</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>40</LifeRt>
        <CurrentYearExpenseAmt>55</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HEY SHELTER</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>1053</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1053</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HAY SHED</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>7470</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>7470</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HAY SHED</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>4904</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4904</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HAY SHED</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>31570</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>31570</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BARN - IN SERVICE</PropertyDesc>
        <AcquiredDt>1997-09-27</AcquiredDt>
        <CostOrOtherBasisAmt>20709</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>20709</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MUCHMORE RESTORATI</PropertyDesc>
        <AcquiredDt>1997-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>114558</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>74463</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>40</LifeRt>
        <CurrentYearExpenseAmt>2864</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FURNACE</PropertyDesc>
        <AcquiredDt>1998-09-17</AcquiredDt>
        <CostOrOtherBasisAmt>1853</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1853</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PAYMENT ON NEW SHO</PropertyDesc>
        <AcquiredDt>1999-09-29</AcquiredDt>
        <CostOrOtherBasisAmt>15010</CostOrOtherBasisAmt>
        <ComputationMethodTxt>L</ComputationMethodTxt>
        <LifeRt>40</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>AIR CONDITIONER</PropertyDesc>
        <AcquiredDt>2004-07-16</AcquiredDt>
        <CostOrOtherBasisAmt>280</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>280</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>RANCH HOUSE</PropertyDesc>
        <AcquiredDt>2006-10-31</AcquiredDt>
        <CostOrOtherBasisAmt>65800</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>39634</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>28</LifeRt>
        <CurrentYearExpenseAmt>2309</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HORSE SHELTER</PropertyDesc>
        <AcquiredDt>2009-09-27</AcquiredDt>
        <CostOrOtherBasisAmt>6042</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>6042</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ROOF &amp; WINDOWS</PropertyDesc>
        <AcquiredDt>2011-11-13</AcquiredDt>
        <CostOrOtherBasisAmt>10541</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>10541</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BARN CONSTRUCTION/</PropertyDesc>
        <AcquiredDt>2012-09-17</AcquiredDt>
        <CostOrOtherBasisAmt>25548</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>7659</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>40</LifeRt>
        <CurrentYearExpenseAmt>639</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ROOF &amp; WINDOWS</PropertyDesc>
        <AcquiredDt>2013-08-06</AcquiredDt>
        <CostOrOtherBasisAmt>2016</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2016</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ROOF &amp; WINDOWS</PropertyDesc>
        <AcquiredDt>2013-08-23</AcquiredDt>
        <CostOrOtherBasisAmt>2235</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2235</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ROAD</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>189851</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>189851</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>11916</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>11916</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DITCHES</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>1426</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1426</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCE</PropertyDesc>
        <AcquiredDt>1996-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>25806</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>25806</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BRIDGE</PropertyDesc>
        <AcquiredDt>1998-01-01</AcquiredDt>
        <CostOrOtherBasisAmt>6500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>6500</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WARREN CREEK - WAT</PropertyDesc>
        <AcquiredDt>2001-01-18</AcquiredDt>
        <CostOrOtherBasisAmt>2800</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2800</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WARREN CREEK - 2 P</PropertyDesc>
        <AcquiredDt>2001-08-28</AcquiredDt>
        <CostOrOtherBasisAmt>665</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>665</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCE</PropertyDesc>
        <AcquiredDt>2003-10-09</AcquiredDt>
        <CostOrOtherBasisAmt>3953</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3953</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCE</PropertyDesc>
        <AcquiredDt>2004-11-01</AcquiredDt>
        <CostOrOtherBasisAmt>3301</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3301</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCE</PropertyDesc>
        <AcquiredDt>2005-07-31</AcquiredDt>
        <CostOrOtherBasisAmt>2510</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2510</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCE</PropertyDesc>
        <AcquiredDt>2006-08-16</AcquiredDt>
        <CostOrOtherBasisAmt>6209</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>6209</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M3</ComputationMethodTxt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CATTLE GATE</PropertyDesc>
        <AcquiredDt>2007-07-16</AcquiredDt>
        <CostOrOtherBasisAmt>349</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>349</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>GEO-FABRIC FOR WAT</PropertyDesc>
        <AcquiredDt>2008-10-24</AcquiredDt>
        <CostOrOtherBasisAmt>888</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>888</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCE</PropertyDesc>
        <AcquiredDt>2009-07-30</AcquiredDt>
        <CostOrOtherBasisAmt>5186</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>5013</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15</LifeRt>
        <CurrentYearExpenseAmt>173</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCE</PropertyDesc>
        <AcquiredDt>2010-10-15</AcquiredDt>
        <CostOrOtherBasisAmt>1416</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1274</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15</LifeRt>
        <CurrentYearExpenseAmt>94</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ROAD</PropertyDesc>
        <AcquiredDt>2010-08-20</AcquiredDt>
        <CostOrOtherBasisAmt>31103</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>27993</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15</LifeRt>
        <CurrentYearExpenseAmt>2074</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ROAD</PropertyDesc>
        <AcquiredDt>2011-11-13</AcquiredDt>
        <CostOrOtherBasisAmt>2272</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1969</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15</LifeRt>
        <CurrentYearExpenseAmt>151</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCE</PropertyDesc>
        <AcquiredDt>2011-09-27</AcquiredDt>
        <CostOrOtherBasisAmt>2581</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2237</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15</LifeRt>
        <CurrentYearExpenseAmt>172</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCE</PropertyDesc>
        <AcquiredDt>2012-07-09</AcquiredDt>
        <CostOrOtherBasisAmt>3132</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2506</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15</LifeRt>
        <CurrentYearExpenseAmt>209</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCE</PropertyDesc>
        <AcquiredDt>2013-11-15</AcquiredDt>
        <CostOrOtherBasisAmt>6783</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4974</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15</LifeRt>
        <CurrentYearExpenseAmt>452</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCE-EXPENSED PER</PropertyDesc>
        <AcquiredDt>2014-11-05</AcquiredDt>
        <CostOrOtherBasisAmt>2000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1466</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15</LifeRt>
        <CurrentYearExpenseAmt>133</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ELECTRONIC FENCE</PropertyDesc>
        <AcquiredDt>2020-06-23</AcquiredDt>
        <CostOrOtherBasisAmt>19814</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>5284</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15</LifeRt>
        <CurrentYearExpenseAmt>1321</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ELECTRONIC FENCE</PropertyDesc>
        <AcquiredDt>2021-07-19</AcquiredDt>
        <CostOrOtherBasisAmt>40543</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>8109</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15</LifeRt>
        <CurrentYearExpenseAmt>2703</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND</PropertyDesc>
        <AcquiredDt>1996-12-03</AcquiredDt>
        <CostOrOtherBasisAmt>1624836</CostOrOtherBasisAmt>
        <ComputationMethodTxt>L</ComputationMethodTxt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>STOCK WATER SYSTEM</PropertyDesc>
        <AcquiredDt>2005-08-24</AcquiredDt>
        <CostOrOtherBasisAmt>2473</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2473</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>NEW WELL AND PUMP</PropertyDesc>
        <AcquiredDt>2005-10-13</AcquiredDt>
        <CostOrOtherBasisAmt>6256</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>6256</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>INSULATED FIBREGLA</PropertyDesc>
        <AcquiredDt>2005-12-26</AcquiredDt>
        <CostOrOtherBasisAmt>4620</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4620</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCE</PropertyDesc>
        <AcquiredDt>2023-10-25</AcquiredDt>
        <CostOrOtherBasisAmt>6000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>67</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15</LifeRt>
        <CurrentYearExpenseAmt>400</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TRANSMISSION</PropertyDesc>
        <AcquiredDt>2024-03-22</AcquiredDt>
        <CostOrOtherBasisAmt>7340</CostOrOtherBasisAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
        <CurrentYearExpenseAmt>1101</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <LandEtcSchedule2 documentId="LandEtcSch2">
      <LandEtcGrp>
        <CategoryOrItemTxt>FORD 9030 DIESEL T</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>65359</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>65359</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FORD 4110 DIESEL T</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>11061</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>11061</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>1988 KIEFER 30' HO</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4022</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4022</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>89 GOOSENECK 8' X</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3017</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3017</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>MACDON 7000</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>26144</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>26144</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>M &amp; W BALER 1800</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6033</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>6033</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>NEW HOLLAND BALER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>10055</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>10055</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>NEW HOLLAND BALE W</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2011</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2011</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>NEW HOLLAND INVERT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3017</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3017</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>10' X 24' HAY RACK</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2011</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2011</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HAY BUSTER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>8044</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>8044</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>550A JD CRAWLER/BA</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>30166</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>30166</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>ANBO 10' SNOW PLOW</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3017</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3017</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HYDRAULIC POST POU</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1006</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1006</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>GRAIN AUGER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>402</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>402</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>GRAIN AUGER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>402</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>402</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>THREE WHEEL RAKO</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>603</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>603</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>DITCHER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>603</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>603</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>3 PT BALE MOVER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>503</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>503</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>12' ROLLER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1508</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1508</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>PASTURE HARROW</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>603</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>603</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>PASTURE HARROW</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>603</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>603</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>600 DU GRAINERY</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1207</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1207</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>18' X 20' CASE TAN</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3017</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3017</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>220 VOLT 5 HP AIR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>553</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>553</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>230 AMP 9K LINCOLN</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2212</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2212</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BRAND</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>101</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>101</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>REFRIGERATOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>180</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>180</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>6 WHEELER 6 WD W/</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1600</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1600</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>4 WD WITH WENCH FO</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1600</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1600</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>2 WD STANDARDS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1600</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1600</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SWATHER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>25000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>25000</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>TRACTOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>30500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>30500</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SNOW BLOWER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3550</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3550</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FORK LIFT HEAD</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1395</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1395</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FIRE TRAILER AND T</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2527</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2527</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>WHEATHEART POST PO</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4400</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4400</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>6 X 6 HARROW SECTI</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2117</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2117</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HAY SPEARS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>418</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>418</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>GRADER BLADE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3264</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3264</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>RANGER 6X6 SPRAY T</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>9609</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>9609</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>TRACTOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>15033</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>9019</AccumulatedDepreciationAmt>
        <BookValueAmt>6014</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SNOW PLOW</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>7366</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4419</AccumulatedDepreciationAmt>
        <BookValueAmt>2947</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>2022 TETON 20' TIL</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>8550</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>5130</AccumulatedDepreciationAmt>
        <BookValueAmt>3420</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>1974 FORD 2 TON PI</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3821</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3821</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>80 GAL. PORTABLE F</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>201</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>201</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>89 FORD F-250 4 WD</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4000</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>89 FORD F-250 4 WD</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4532</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4532</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FIRETRUCK</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3625</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3625</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>2008 CHEVY TRUCK</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>29962</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>29962</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>6 WHEELER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1004</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1004</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>NEW TIRES</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1092</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1092</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>2015 CHEVROLET SIL</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>15988</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>15988</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>GMC TRUCK</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>81386</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>65108</AccumulatedDepreciationAmt>
        <BookValueAmt>16278</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>3 CYLINDER IZUZU D</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>5028</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>5028</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>18HP PROTABLE PUMP</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3519</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3519</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>50 GALLON FUEL TAN</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>126</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>126</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>50 GALLON FUEL TAN</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>126</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>126</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>2" TRASH PUMP - 16</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>302</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>302</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SMALL 2 CYCLE PUMP</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>66</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>66</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SPRING DEVELOPMENT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>11553</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>11553</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>PUMP FOR STOCK WAT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1044</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1044</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>STOCK TANK</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4166</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4166</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>STOCK WATER SYSTEM</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4285</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4285</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>WELL PUMP &amp; TANK</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2699</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2699</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BUSHES PUMP</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1152</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1152</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>RANCH HOUSE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>92325</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>66570</AccumulatedDepreciationAmt>
        <BookValueAmt>25755</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>QUONSET</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1614</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1614</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FLOORING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1366</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1366</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>TELEPHONE SYSTEM</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>14053</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>14053</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>WATER SYSTEM</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>5729</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4128</AccumulatedDepreciationAmt>
        <BookValueAmt>1601</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>POWER CABLE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>20808</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>14963</AccumulatedDepreciationAmt>
        <BookValueAmt>5845</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SHOP IN QOUNSET</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1526</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1526</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>REMODELING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>65289</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>47061</AccumulatedDepreciationAmt>
        <BookValueAmt>18228</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>EQUIPMENT SHED</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4965</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4965</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>CALVING SHED</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>25660</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>25660</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HAY BARN</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2569</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2569</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HAY SHED</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>905</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>905</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>WALL</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6728</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4848</AccumulatedDepreciationAmt>
        <BookValueAmt>1880</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>PROPANE TANK</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2204</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1588</AccumulatedDepreciationAmt>
        <BookValueAmt>616</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HEY SHELTER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1053</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1053</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HAY SHED</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>7470</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>7470</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HAY SHED</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4904</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4904</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HAY SHED</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>31570</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>31570</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BARN - IN SERVICE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>20709</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>20709</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>MUCHMORE RESTORATI</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>114558</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>77327</AccumulatedDepreciationAmt>
        <BookValueAmt>37231</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FURNACE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1853</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1853</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>PAYMENT ON NEW SHO</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>15010</CostOrOtherBasisAmt>
        <BookValueAmt>15010</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>AIR CONDITIONER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>280</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>280</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>RANCH HOUSE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>65800</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>41943</AccumulatedDepreciationAmt>
        <BookValueAmt>23857</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HORSE SHELTER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6042</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>6042</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>ROOF &amp; WINDOWS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>10541</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>10541</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BARN CONSTRUCTION/</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>25548</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>8298</AccumulatedDepreciationAmt>
        <BookValueAmt>17250</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>ROOF &amp; WINDOWS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2016</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2016</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>ROOF &amp; WINDOWS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2235</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2235</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>ROAD</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>189851</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>189851</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAND IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>11916</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>11916</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>DITCHES</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1426</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1426</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FENCE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>25806</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>25806</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BRIDGE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>6500</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>WARREN CREEK - WAT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2800</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2800</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>WARREN CREEK - 2 P</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>665</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>665</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FENCE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3953</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3953</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FENCE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3301</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3301</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FENCE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2510</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2510</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FENCE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6209</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>6209</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>CATTLE GATE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>349</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>349</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>GEO-FABRIC FOR WAT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>888</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>888</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FENCE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>5186</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>5186</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FENCE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1416</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1368</AccumulatedDepreciationAmt>
        <BookValueAmt>48</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>ROAD</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>31103</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>30067</AccumulatedDepreciationAmt>
        <BookValueAmt>1036</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>ROAD</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2272</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2120</AccumulatedDepreciationAmt>
        <BookValueAmt>152</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FENCE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2581</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2409</AccumulatedDepreciationAmt>
        <BookValueAmt>172</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FENCE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3132</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2715</AccumulatedDepreciationAmt>
        <BookValueAmt>417</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FENCE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6783</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>5426</AccumulatedDepreciationAmt>
        <BookValueAmt>1357</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FENCE-EXPENSED PER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1599</AccumulatedDepreciationAmt>
        <BookValueAmt>401</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>ELECTRONIC FENCE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>19814</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>6605</AccumulatedDepreciationAmt>
        <BookValueAmt>13209</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>ELECTRONIC FENCE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>40543</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>10812</AccumulatedDepreciationAmt>
        <BookValueAmt>29731</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAND</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1624836</CostOrOtherBasisAmt>
        <BookValueAmt>1624836</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>STOCK WATER SYSTEM</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2473</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2473</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>NEW WELL AND PUMP</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6256</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>6256</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>INSULATED FIBREGLA</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4620</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4620</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FENCE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>467</AccumulatedDepreciationAmt>
        <BookValueAmt>5533</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>TRANSMISSION</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>7340</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1101</AccumulatedDepreciationAmt>
        <BookValueAmt>6239</BookValueAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <LegalFeesSchedule documentId="LegalFeesSch">
      <LegalFeesGrp>
        <CategoryTxt>LEGAL FEES</CategoryTxt>
        <LegalFeesAmt>15413</LegalFeesAmt>
        <NetInvestmentIncomeAmt>3853</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>3853</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>11560</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherAssetsSchedule documentId="OtherAssetsSch">
      <OtherAssetsScheduleGrp>
        <Desc>PAYROLL TAX REFUND RECEIVABLE</Desc>
        <BOYBookValueAmt>0</BOYBookValueAmt>
        <EOYBookValueAmt>3517</EOYBookValueAmt>
        <EOYFMVAmt>3517</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSch">
      <OtherExpensesScheduleGrp>
        <Desc>WORKMANS COMPENSATION</Desc>
        <RevenueAndExpensesPerBooksAmt>1961</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>490</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>490</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1471</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PAYROLL FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>2019</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>505</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>505</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1514</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>FUEL</Desc>
        <RevenueAndExpensesPerBooksAmt>2175</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>544</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>544</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1631</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS/MAINTENANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>11051</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>11051</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MISCELLANEOUS</Desc>
        <RevenueAndExpensesPerBooksAmt>5818</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>5818</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>LICENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>150</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>150</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>84</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>84</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>HEALTH INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>2250</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1125</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1125</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1125</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>97</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>97</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>TELEPHONE</Desc>
        <RevenueAndExpensesPerBooksAmt>1432</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1432</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>VETERINARY EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>917</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>229</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>229</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>688</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>VEHICLE EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>239</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>239</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSch2">
      <OtherIncomeDetail>
        <Desc>OTHER AGRICULTURAL RECEIPTS</Desc>
        <RevenueAndExpensesPerBooksAmt>1307</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1307</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1307</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherLiabilitiesSchedule documentId="OtherLiabSch">
      <OtherLiabilitiesDetail>
        <Desc>OTHER LIABILITIES</Desc>
        <BOYBookValueAmt>2000</BOYBookValueAmt>
        <EOYBookValueAmt>2000</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
      <OtherLiabilitiesDetail>
        <Desc>DUE TO JAY PROOPS</Desc>
        <BOYBookValueAmt>10765</BOYBookValueAmt>
        <EOYBookValueAmt>10765</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <OtherProfessionalFeesSchedule documentId="OthProfFeesSch">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>OTHER PROFESSIONAL FEES</CategoryTxt>
        <Amt>1731</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1731</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule">
      <TaxesDetail>
        <CategoryTxt>REAL ESTATE TAX</CategoryTxt>
        <Amt>5423</Amt>
        <DisbursementsCharitablePrpsAmt>5423</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>PAYROLL TAXES</CategoryTxt>
        <Amt>1913</Amt>
        <DisbursementsCharitablePrpsAmt>1913</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>STATE TAX</CategoryTxt>
        <Amt>15</Amt>
        <DisbursementsCharitablePrpsAmt>15</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>