Question 9 of 15. Farmers may elect to deduct certain soil or water conservation expenses that are otherwise capital expenses which would be add make this election? Expenses must be allocable to land actually used in farming Expenses must be consistent with a plan approved by the USDA or a comparable state agency The farmer must cultivate, operate, or manage a farm for profit, as either an owner or a tenant O Expenses must include the draining and filling of wetlands as well as the preparation of lands for irrigation Mark for follow up