What is the definition of gross income from farming for purposes of determining eligibility to use the estimated tax rule applicable to farmers and fishermen?

Gross income from Schedule F and Form $4835,$ and gains from the sale of livestock used for draft, breeding, or dairy purposes.

Gross income from Schedule F and Form $4835,$ and gains from the sale of livestock and other assets used in the production of farm income.

Gross farming income from Schedule F$,$ Form $4835,$ and Schedule E$,$ and ordinary gains from farming assets on Form $4797,$ Part II$.$

Gross farming income from Schedule F$,$ Form $4835,$ and Schedule E$,$ Parts II and III, and gains from the sale of livestock used for draft, breeding, sporting, or dairy purposes reported on Form $4797.$