Question 9 of 15. Farmers may elect to deduct certain soil or water conservation expenses that are otherwise capital expenses which would be added to the basis of the land. Which of the following is NOT a requirement a farmer must satisfy to 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 Expenses must include the draining and filling of wetlands as well as the preparation of lands for irrigation