The election to deduct the costs of purchasing and applying fertilizer and lime: A.is effective from the date of the election and for years afterward unless consent is obtained from the IRS. B. is made by deducting the expense on Schedule F. C. is revocable without IRS consent. D. must be made by the due date of the return, not including extensions.

The election to deduct the costs of purchasing and applying fertilizer and lime: A. is effective from the date of the election and for years afterward unless consent is obtained from the IRS. B. is made by deducting the expense on schedule F. C. is revocable without IRS consent. D. must be made by the due date of the return, not including extensions