If a landowner donates the part of the value of his or her development rights, what must be a feature of the resulting conservation easement for the landowner to take the donation as a federal income tax deduction? Question 13Select one: a. The development restriction must have no termination date b. The development restriction must at least exceed 30 years Anything less than permanent will not qualify for the federal income tax deduction under IRC 170(h) c. The landowner must have been paid some money for the development restriction