4. John is thinking about converting his 122 acres of dryland cotton to irrigated cotton by establishing a Center Pivot irrigation system. The costs and returns associated with dryland and irrigated cotton and establishing a Central Pivot irrigation system is provided below. Use this information to create a partial budget for cotton to analyses the profitability of this change. 4. John is thinking about converting his 122 acres of dryland cotton to irrigated cotton by establishing a Center Pivot irrigation system. The costs and returns associated with dryland and irrigated cotton and establishing a Central Pivot irrigation system is provided below. Use this information to create a partial budget for cotton to analyses the profitability of this change