(c) A taxpayer owns a 75-acre farm. In addition to the house she lives in, there is an old farmhouse situated at one end of the property. She wishes to subdivide off the old farmhouse and three acres of surrounding land. The expected sale price of the house and surrounding land is estimated to be $130,000. The cost of the subdivision has been estimated at $3,300. The survey costs are estimated to be $2,700 and the legal costs $600, including GST. The subdivision expenses are approximately 2.5% of the projected sale price. No fencing work is required; as the house and surrounding land have existing creek and hedge boundaries. The property already has water, and a septic tank for sewage. No easements are required. Are the proposed subdivision work that the taxpayer intends to carry out is work of a minor nature?