Bill is a grain farmer with 200 hectares to be harvested. His son Trevor is a member and trustee of a self managed superannuation funda self managed superannuation fund. Trevor's SMSF wants to acquire the farm and lease it back to Bill until he retires. At the time the acquisition is to take place the land has a grain crop half grown. The crop is not included in the acquisition and remains the property of Bill. The market value of the business real property does not include the crop. Comment on whether this is a contravention of the of the business real property rule?